2015 (10) TMI 1643

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.... For the Respondent : Shri M S Negi, DR ORDER Per Rakesh Kumar The appellants are manufacturers of the goods falling under Chapter 73, 84, 87 and 93 of the Central Excise Tariff. During the period 2011-2012 and 2012-2013, there was default in discharge of the monthly duty liability in respect of certain months which continued beyond 30 days from the due date and in respect of the perio....

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....due date where the duty has not been paid through PLA are deemed to be the clearances without payment of duty. It is on this basis that the Commissioner of Central Excise by the impugned order confirmed the duty demand of Rs. 61,22,878/- against the appellant along with interest and also imposed penalty of equal amount on the appellant under Section 11 AC. Against this order of the Commissioner, t....

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....it of duty demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed. 4. Shri M.S. Negi, ld. Departmental Representative opposed the stay application by citing the judgement of the Hon ble Madras High Court in the case of  Unirols Airtex Vs. Asstt. Commissioner of Central Excise, Coimbatore reported in 2013 (296) ELT 449 (Madras), wherein it ha....

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.... cenvat credit or whether during this period, he can pay the duty on the clearances made by utilizing the cenvat credit. We find that though on this issue, the Hon ble Madras High Court in the case of Unirols Airtex Vs. Asstt. Commissioner of Central Excise, Coimbatore (supra) has decided the issue against the appellant holding that during the period of default beyond the period of one month form ....