TMI Blog2013 (2) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... tainless steel coil - Rule 14 of the Cenvat Credit Rules, 2004 - Section 5 B of the Central Excise Act, 1944 - Assessee had paid the duty after reversing the credit and from PLA - Held that:- Prima facie the applicant had a strong case, in view of the decision in the case of Ajinkya Enterprises (2012 (7) TMI 141 - BOMBAY HIGH COURT) relied upon by the assessee, waive the pre-deposit of duty, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g by reversing credit and also paying from PLA. During the period in dispute the applicant had paid an amount of Rs.35,96,460/- through PLA in addition to the reversal of the credit. 5. The appellant relied upon the decision of the Bombay High Court in the case of CCE Vs. Ajinkya Enterprises, reported in whereby the Hon'ble high Court held that whereas the duty of final production has been accep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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