9911796707
TMI Blog2013 (10) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... CCEx., Ghaziabad [2012 (9) TMI 814 - CESTAT, NEW DELHI ] - Department has not taken the initiative to make use of the provisions regarding confiscation since no seizure has been effected. So the only consequence will be penalty - there is no case for demanding the duty paid through Cenvat credit to be paid again through cash/PLA - there is no case for imposing penalty equal to duty defaulted - th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate has submitted that on the similar issue, this Tribunal vide its Order No. S-251/A-392/Kol/2010 dated 11.06.2010, allowed the stay application and remanded the matter to the lower authorities. He has also placed reliance on the judgement of the Co-ordinate Bench of the Tribunal in the case of SAM Turbo Industry Ltd. Vs. Commissioner of Central Excise, Coimbatore-2010 (249) ELT 82 (Tri.-Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d discharged the duty for the default period subsequently. 5. Heard both sides and perused the records. We find that this Tribunal following the ratio of the judgment in the case of Baba Viswakarma Engg. Co. (P) Ltd. (cited supra), has consistently taken a view in waiving the requirement of predeposit of duty and penalty in similar cases. Accordingly, the requirement of predeposit of all dues ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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