2010 (10) TMI 140

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..... ding interest thereon - Since the assessee continued to utilize CENVAT credit instead of paying duty through PLA, the demand requires to be sustained - E/563/2009 - 1105/2010 - Dated:- 21-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri K. Balasubramanian, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : .....

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..... cise Rules, 2002 was issued and adjudicated by the Commissioner who confirmed the demand together with interest and also imposed a penalty equal to duty under Section 11AC and a penalty of Rs. 25 lakhs under the provisions of Rule 25 of the Central Excise Rules, 2002. Hence this appeal. 2. We find that with the amendment to Central Excise Rules, 2002 vide Notification No. 13/2006-C.E., dated 1-6 .....

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