2014 (5) TMI 980

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....For the Respondent : Shri Raju, Jt. CDR and Shri K. Sivakumar, AR JUDGEMENT Per : Mr. H.K. Thakur; This stay application has been filed by the appellant for staying the operation of OIO No. 74/Commissioner/2013 dated 28.06.2013/ 05.07.2013, passed by Commissioner of Central Excise & Customs, Rajkot, confirming a demand of Rs. 1,39,76,931/- along with interest. A penalty of Rs. 15.00,000/-....

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.... (ii) Solar Chemferts Pvt. Limited vs. CCE, Thane - [2012 (276) ELT 273 (Tri. Mumbai)] (iii) Baba Vishwakarma Engg. Company Pvt. Limited vs. CCE, Ghaziabad - [2012 (278) ELT 68 (Tri. Del.)] (iv) Air Control & Chemical Engg. Company Limited vs. CCE Ahmedabad - [2011 (271) ELT 305 (Tri. Ahmd.)] (v) F.S. Engineers vs. CCE, Ahmedabad - [2013 (293) ELT 61 (Tri. Ahmd.)] (vi) Meenakshi Assoc....

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.... (ii) Gajlaxmi Steel Pvt. Limited vs. Central Excise, Aurangabad - [2013-TIOL-1890-CESTAT-MUM] (iii) Manjunatha Industries vs. CCE, Bangalore - [2013-TIOL-285-HC-KAR-CX] (iv) Sharp Industries Limited vs. CCE, Thane - [2014-TIOL-344-CESTAT-MUM] 4. Heard both sides and perused the case records. It is observed that four case laws cited by both sides, the issue is relating to default in pay....