VINAR ISPAT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This Appeal by the assessee arises from an order of the Customs, Excise and Service Tax Appellate Tribunal dated 11th April 2011 on an application for waiver of pre-deposit. The Appellant has formulated the substantial questions of law that are raised in the Appeal as follows :-

(2.) The Appeal is admitted and is taken up for hearing and final disposal at this stage, by consent.

(3.) The Commissioner of Central Excise, Nagpur by an order dated 1st June 2009 confirmed the duty demand of Rs 1,15,46,696/- on the Appellant under the proviso to Section 11A(1) of the Central Excise Act, 1944 together with interest under Section 11AB. A penalty was imposed under Section 11AC and under Rules 25 and 26 of the Central Excise Rules, 2002.