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TMI Blog2013 (12) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant are in appeal along with application for stay against the impugned order where duty demand has been confirmed against them on account of that they have defaulted in payment and utilized their Cenvat Credit during defaulted period for payment of duty. 2. Heard both sides. 3. Considering their submissions made in detailed. It is the contention of the Ld. Counsel for the appellant that al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are read together a harmonious interpretation will be that during the period of default, payment through Cenvat credit will not be due discharge of duty. Interest will be payable so long as there is no proper discharge of duty. This is a consequence from Act but that will follow even if it is not mentioned in the Rules. That is to say duty paid during the defaulting period will be proper discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l can be disposed of at this stage, therefore we have taken up appeal itself for final disposal in the flight of the decision of M/s. Solar Chemferts Pvt. Ltd. (supra), were remand the matter back to the adjudicating authority, who ascertained the amount of interest payable by the appellant and we also confirmed by the penalty on the appellant under, Rule 27 of the Central Excise Rules 2002 to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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