9911796707
TMI Blog2011 (9) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the part of the Appellant to pay duty and CENVAT Credit should not have been utilized - Show Cause Notice under Section 11A is required to be issued in the case of default under rule 8(3A) - no need for Appellant to make any pre-deposit for hearing of the Appeal - Commissioner(Appeals) has not decided the issue on merits we allow the Stay Petition, set aside the impugned order and remand the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized for payment of duty once there is a delay of more than 30 days for payment of duty. The Appellant filed an Appeal against the order attaching plant and machinery before the learned Commissioner(Appeals) who required them to deposit an amount of Rupees Twenty Lakhs for hearing of the Appeal as pre-deposit. Since the Appellant did not deposit the amount, the Appeal was dismissed. 2. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant has made out a prima facie case in their favour and further we also take note of the fact that Appellant has paid the entire amount of duty from CENVAT Credit by now. Taking into account the Hon'ble High Court's view and the fact that the appellant has deposited the entire amount of duty by utilizing CENVAT credit we consider that there is no need for Appellant to make any pre-deposit f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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