2011 (4) TMI 1119

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..... s paid from PLA - Held that:- in the case of Noble Drugs Ltd. (2007 - TMI - 49051 - CESTAT, WEST ZONAL BENCH, MUMBAI) during period of forfeiture of facility of payment of duty on fortnightly basis, an assessee can discharge duty liability either out of PLA or by utilizing CENVAT credit and failure on his part to do so would not attract, interest and penalty, no merit in the impugned order same ar .....

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..... their case is squarely covered by the decision of the Larger Bench of this Tribunal in the case of Noble Drugs Ltd. - 2007 (215) ELT 500 (Tri-LB). 3. On the other hand, the learned SDR reiterates the impugned orders. 4. Heard and considered. 5. We have gone through the decision cited by the learned Advocate in the case of Noble Drugs Ltd (supra) wherein the Larger Bench of this Tribun .....

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