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TMI Blog2011 (7) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... lty is, waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal. The stay application is allowed. - E/519 of 2011 - - - Dated:- 29-7-2011 - Shri R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Appearance: Rep. by Shri Prabhat Kumar, Advocate, for the appellant. Rep. by Shri N. Pathak, DR for the respondent. Per. Rakesh Kumar : The appellants are manufacturers of batteries chargeable to central excise duty. They availed cenvat credit of duty paid on inputs and capital goods used in the manufacture of their final products under Cenvat Credit Rules, 2004. There was default in discharge of monthly duty liability by the due date in terms of the provisions of Rule 8(1) of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment-wise and through PLA would attract the penalty under Rule 25 of the Central Excise Rules, 2002, but not the penalty under Section 11 AC. Against this order of the Commissioner (Appeals), the present appeal has been filed along with stay application. 3. Heard both the sides in respect of stay application. 4. Shri Prabhat Kumar, Advocate, ld. Counsel for the appellants, pleaded that the duty of Rs.9,24,835/- has already been paid along with interest, that service tax credit of Rs.87,306/- is of the service tax paid on the rental of the depot and also on transportation of the goods from the factory to various sales depots and the same has been rightly availed, that transfer of cenvat credit of Rs.93,112/- from the Cenvat credit acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the submissions from both the sides and perused the records. 7. There is no dispute about the fact that the duty of Rs.9,24,835/- demanded from the appellants has been paid by them. Though the duty of amount of Rs.7,63,454/-has been paid through Cenvat credit account, even if they are required to pay the same through PLA, the appellants would be eligible for re-credit of the amount paid through cenvat credit. As regards the cenvat credit demand, prima facie, we are of the view that cenvat credit of Rs.87,306/- in respect of GTA services and renting of immovable property services availed by the appellant has been taken rightly. In view of this, we find substance in the appellant's plea for waiver from the requirement of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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