2016 (9) TMI 322

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....spondent : Mr. M.P. Devnath with Mr. Abhishek Anand and Mr. Yogendra Aldak, Advocates ORDER The question of law sought to be urged in the present case is whether the Custom Excise and Service Tax Appellate Tribunal ("CESTAT") fell into error in omitting delayed payments of duty through CENVAT contrary to Rule 8 (3A). The brief facts are that the liability of the appellant for the month of....

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....obal Ltd. v. UOI, 2014 (310) ELT 833 (GUJ.), a decision which had been followed subsequently by Punjab and Haryana High Court in Sandley Industries v. UOI, 2015 (326) ELT 256 (P&H) and Malladi Drugs & Pharmaceuticals Ltd. v. UOI, 2015 (323) ELT 489 (MAD.). We notice that there is absolutely no dispute about two critical elements, i.e., firstly that there was about Rs. 3.27 lakhs lying to the credi....