STERLING LAB. Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal filed by the assessee is as against the Stay Order passed by the Customs, Excise and Service Tax Appellate Tribunal in ordering pre -deposit. The assessee has raised the following substantial questions of law in this appeal :

(2.) WHETHER Sub Rule 3 A of Rule 8 of Central Excise Rules, 2002 regarding the payment of duty in PLA is applicable in respect of regular clearances until the outstanding amount is cleared ? and Whether the defaulted amount paid using CENVAT credit is appropriate discharge of duty and if so, whether any interest is to be paid for the amounts paid using CENVAT credit -

(3.) AGGRIEVED over the said order, the assessee is before this Court by filing the present Civil Miscellaneous Appeal.