2015 (8) TMI 1317

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..... M. Padhi, learned sr. standing counsel for the Central Excise Department. 2. In this writ application, the petitioner has sought to challenge the order dated 18-6-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Stay Application No. ST/Stay/181/2012 arising out of Appeal No. ST/108/2012-DB directing the petitioner to deposit 25% of Se....

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....r duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Principal Commissioner of Central Excise or Commissioner of Central Excise; (ii)     against the decision or order referred to in clause (a) of sub-sec. (1) of Section 35B, unless the appel....

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....e any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. Explanation - For the purpose of this section "duty demanded" shall include - (i)      amount determined under Section 11D; (ii)     amount of erroneous Cenvat credit taken;". 4. Although the aforesaid provision is not retrospective i....