2014 (4) TMI 45

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....and stay of recovery in respect of duty of Rs. 2,16,472/- demanded for the period from January to May 2010. On a perusal of the records, I find that, for the month of December 2009, duty of Rs. 1,47,032/- was payable without interest by 5/1/2010 or with interest by 5/2/2010. The said amount was paid with interest on 7/5/2010. As per Rule 8(3A) of the Central Excise Rules 2002, the appellant should....

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....reof in PLA at any later stage. The learned counsel for the appellant submits that they have since wound up their business and surrendered registration certificate to the department. These facts, however, have not been stated in the memo of appeal or the stay application despite the fact that the surrender of registration certificate occurred prior to filing of the appeal. Even in the context of p....