2019 (6) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tiwari, Consultant For the Respondent ORDER Per: P DINESHA The Revenue has filed this appeal against the Order-in-Original dated 14.02.2018 passed by the Commissioner of Central Tax, Bangalore. The only prayer made is to determine whether the Commissioner's order was correct in dropping the entire proceedings initiated vide his SCN. Today, when the matter came up for hearing Sh. Madhup S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le High Court of Delhi in the case of Commissioner of Central Excise, Delhi-I v. Shakti Fragrances Pvt. Ltd. Unit-II, 2015 (324) ELT 390 (Del.). 2. Per contra, reiterating the non-maintainability of the appeal, the Learned AR relied upon the order of Delhi Bench of CESTAT in the case of Trimurti Fragrance Pvt. Ltd. v. Commissioner of C.Ex, Delhi-II, 2016 (335) ELT 167 (Tri. Del.), which is foll....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Learned Consultant as to the appeal being hit by the National Litigation Policy. Admittedly, there is no demand of any duty in the case on hand, 2nd proviso to Rule 9 mandates payments of duty and fail to do so in full or partly attracts interest under Section 11AB on the balance amount outstanding for the defaulted period. Discernibly, there is no such balance amount outstanding or even a part th....