2018 (8) TMI 1668

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....are that the appellants are engaged in manufacture of PET performs and PET bottles. They paid an amount of Rs. 5,53,107/- being duty liability pertaining to the month of December 2011 belatedly on 21.2.2012 after a delay of 47 days and also paid interest thereon. As per the provisions of Rule 8(3A) of Central Excise Rules, 2002, the duty liability for the clearances made by them during the default....

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.... the case of Malladi Drugs and Pharmaceuticals Ltd. is also tagged along that appeal. That the Tribunal taking note of these facts, on a similar case, remanded the matter back to the original authority with the direction for denovo consideration based on the outcome of the decision of the Hon'ble Supreme Court in the matter. 3. The ld. AR Shri R. Subramaniam supported the findings in the impugned....