2013 (10) TMI 441

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..... ISSIONER OF CENTRAL EXCISE, THANE-I [2011 (6) TMI 640 - CESTAT, MUMBAI] - default on the part of the assessee would only attract interest and penalty under Rule 27 - once the defaulted amount is paid, the payment made through Cenvat become proper even if it is paid before the date on which defaulted amount is paid, there is no case for demanding the duty paid through Cenvat credit to be paid again .....

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..... y them on 13.09.2008 i.e. there was delay of amount six days and the subsequent clearances were made by the appellant by being duty out of Cenvat credit. 2. Revenue entertained a view that inasmuch as there was default on the part of the assessee the subsequent clearances were required to be made by paying duty out of PLA. Accordingly proceedings were initiated against the appellant resulting in .....

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