9911796707
TMI Blog2011 (7) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... uty liability on the final products covered under compounded levy scheme after 01.04.2000 through Cenvat credit account - Held that:- Commissioner (Appeals) was correct in setting aside the order in original on ground that such amounts which were due from the appellants could be discharged through debit in Cenvat credit and were accordingly debited by them on their own. Such a debit through Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has set aside the demand of duty to be paid through PLA and setting aside of penalty and interest. 4. Learned Jt. CDR arguing the matter on behalf of the revenue, would submit that the respondents had debited the amount of duty payable during the period wherein compounded levy scheme was applicable to their products and it should be paid through PLA by them not through Cenvat Credit acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid by them under compounded levy scheme through Cenvat account. It is his submission that there is no dispute that the appellants had debited the Cenvat account for the arrears on their final products but it is his submission that they were eligible to avail such Cenvat credit and utilise the same. 7. On careful consideration of the submissions made from both sides, we find that the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible credit. . 8. We also find that the show cause notice issued to the respondent in this case, clearly indicates that various show cause notices are issued to the assessee, demanding the outstanding duty along with interest and also proposition of imposition of penalty as per the provisions of compounded levy scheme under section 3A of the Central Excise Act and the same are pending adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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