9911796707
TMI Blog2014 (1) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is made good through PLA along with interest and during the period of default cleared the goods by utilising the credit is not contrary to the provisions of Rule 8 of the Central Excise Rules hence the demand is not sustainable – Prima facie the appellant is able to made out a case in their favour – Pre-deposits waived till the disposal – stay granted. - E/85573/13-Mum, E/1900/12-Mum - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Rules, 2002. The case of the Revenue is that the applicant defaulted in payment of duty on due date and thereafter also cleared the goods by utilising the cenvat credit without making the default good. In view of the provisions of Rule 8 of the Central Excise Rules, the manufacturer has to pay duty consignment-wise through PLA during the period of default. 3. The contention of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit for payment of duty. In view of this clear provision, the demand is rightly made. 5. In view of the above mentioned decisions of the Tribunal relied upon by the applicant, prima facie the applicant has a strong case in their favour, therefore the pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeals. The stay petitions are allowed. 6. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
