9911796707
TMI Blog2014 (2) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ter to the authorities stating that this was a clerical error due to which said credit was availed - there is no evidence of such non availment of the cenvat credit for discharge of duty liability. At the same time, it is the statement of the ld. counsel that in the letter they are specifically stating that this amount is discharged under Section 11A (2B) would mean that the interest may arise. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of cenvat credit by the appellant on bill of entry on which actual duty paid was nil. 3. Heard both sides and perused the records. 4. On perusal of the records, we find that the appellant had reversed the cenvat credit which they have wrongly availed on being pointed out by the audit party. Subsequently they wrote a letter to the authorities stating that this was a clerical error due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the appellant themselves have reversed the cenvat credit. 5. On deeper consideration of the issue, we find that as regards the interest, the appellant should be put to some condition to hear and dispose the appeal. Accordingly, we direct the appellant to deposit an amount of Rs.7.5 lakhs within a period of eight weeks from today and report compliance on 15.5.13 before Deputy Registrar. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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