TaxTMI 
TaxTMI 
2016 (2) TMI 820
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....t. Shri V.K. Agarwal, Additional Commissioner (AR), for the Respondent. ORDER [Order per : P.K. Jain, Member (T)]. - This appeal is directed against Order-in-Original No. 02/CEX/2011, dated 22-7-2011 passed by Commissioner of Central Excise, Pune-III. 2. The brief facts of the case are that the appellant is manufacturing control panels and paying duty. During the month of February, 2006 t....
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....mitted that it was due to financial difficulties they could not pay the duty and their unit is now closed from 2008 onwards. The learned Counsel also submitted that even the pre-deposit ordered by this Tribunal was arranged by them after a lot of difficulties. He further submitted that the interest amount may be allowed to be paid from the accumulated credit of duty. The learned Counsel also submi....
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....were filed. It was only when the DGCEI started investigations that the details were known and even after that the appellants did not pay the duty. They did not obey the Tribunal's stay order and they have paid the duty only after the High Court's directive. 5. Heard both sides and considered the submissions. 5.1 It is not under dispute that the appellants cleared the goods from Februar....