2017 (10) TMI 611

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....ng Cenvat credit lying in their Cenvat credit account apart of the duty was paid through PLA but on 5th of March, 2008 the appellant failed to pay duty from their PLA account. In that circumstances, the appellant did not pay duty in time. Further, it was found that duty was paid by the appellant on 20.10.2005 and interest was paid on 01.12.2008. The duty payable for the month of June, 08, July, 2008 and August, 2008 was also not paid on due dates but paid on 20.10.2008 and interest was paid on 26.10.2008. The duty payable for the month of September and October, 2008 was also not paid on due dates and paid along with interest on 26.12.2008. On failure in payment of Central Excise duty in time, it was held that the appellant was not entitled ....

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....gh Court of Delhi in the case of M/s Space Telelink Ltd. In Appeal No. C.E.A.C No. C.No.5/2016 vide order dated 08.03.2017 in the case of M/s space Telelink Ltd., Wherein it has observed as under. 7. The revenue has argued that the Supreme Court has entertained a special Leave Petition against the judgment of the Gujarat and Madras High Courts and furthermore, granted a stay of proceedings and that in these circumstances, the law declared in those judgments are no longer applicable. This submission is fallacious because in Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association (1992) 3 SCC, the Supreme Court had observed as follows: "while considering the effect of an interim order staying the operation of the order un....