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TMI Blog2014 (1) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... isentitled themselves to utilization of CENVAT credit - Under Rule 8(3A) of the Central Excise Rules 2002, they were liable to pay duty on each consignment during the period of default, from PLA without utilizing CENVAT credit. - There was no prima facie case for the appellant inasmuch as the entire demand on the appellant stems from operation of the Rules – Assessee directed to deposit Rupees Twe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules 2002, they were liable to pay duty on each consignment during the period of default, from PLA without utilizing CENVAT credit. Contrary to this legal requirement, the appellant paid the entire amount of duty for the period of default by utilizing CENVAT credit. In this factual scenario, the goods on which duty was paid by way of illegal utilization of CENVAT credit were conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions and also has cited certain decisions (copies available on record). The written submissions appear to be directed against the penalty of Rs. 3.25 lakhs imposed on the appellant under Rule 25. The decisions such as Commissioner of Central Excise & Customs Vs. Saurashtra Cement Ltd. [2010 (260) ELT 71(Guj)] cited by the learned counsel are also on a penalty-related issue. As regards the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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