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2012 (8) TMI 348

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..... annot be availed till the interest is paid - Held that:- Unless the period to which the interest liability arises on the appellant is indicated, there cannot be any calculation to discharge the interest amount, which according to Revenue, the appellant has to pay. Matter is remanded back to the first appellate authority. - E/109 of 2012 - - - Dated:- 27-7-2012 - Mr. M.V. Ravindaran, J. .....

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..... e credit of cenvat on discharging the duty liability through PLA but has put an override that such credit cannot be availed till the interest is paid. It is his submission that first appellate authority has not indicated the date for which the interest has to be calculated. It is his submission that the matter may be remanded back to the first appellate authority to pass an order on this limited i .....

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..... evenue, the appellant has to pay. 6. Since this issue needs to be clarified based upon the factual matrix, without expressing any opinion on the merits of the case, for this limited purpose of indicating the period for which the interest is payable, the matter is remanded back to the first appellate authority. Appeal is disposed of as indicated hereinabove. (Dictated and pronounced in .....

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