2014 (2) TMI 450

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..... sulted in short payment of ₹ 10/- only which was also paid by the appellants on their own. In these circumstances, the impugned proceedings were not warranted. Accordingly, impugned order is set aside - Decided in favour of assessee. - E/85284/13-Mum - Final Order No. A/198/2014-WZB/SMB/C-IV & Stay Order No. S/167/2014-WZB/SMB/C-IV - Dated:- 9-1-2014 - Ashok Jindal, J. For the Appell .....

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..... t which they already paid in the month of June 2007. Thereafter, a show-cause notice was issued under the provisions of Section 11A of the Central Excise Act, 1944. As they have paid short payment therefore they are not entitled to utilize CENVAT credit for payment of duty during the period March 2007. Accordingly, impugned orders were passed. 3. Heard both sides and considered the submissions. .....

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