2014 (10) TMI 803

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....ma, Advocate ORDER Ajay Kumar Mittal, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 11.7.2014 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- i) ....

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....igation was conducted and it was found that the goods manufactured by the assessee were not exempted from the levy of excise duty and was liable to pay duties on their clearances beyond the exemption limit during the year 2008-09 and thereafter for the year 2009-10 (upto 1.7.2009). Accordingly, a notice dated 17.8.2009 was issued to the assessee to show cause as to why the excise duty amounting to....

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.... order granting unconditional stay was bad as it was beyond the maximum period prescribed under Section 35C(2A) of the Central Excise Act, 1944. Support was drawn from the judgments of Delhi High Court in Commissioner of Income Tax-II v. M/s Maruti Suzuki (India) Limited Writ Petition (Civil) No. 5086/2013 decided on 21.2.2014, Karnataka High Court in The Commissioner of Income-Tax, Bangalore and ....