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TMI Blog2012 (7) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of condition of pre-deposit of duty demand, interest and penalty. The stay application is therefore allowed and pre-deposit of duty demand, interest and penalty is dispensed with and recovery thereof stayed - Stay granted. - E/754/2011 - Stay Order No. 1164/2012-EX(BR)(PB) - Dated:- 24-7-2012 - Ajit Bharihoke and Shri Rakesh Kumar, Members (T) Shri Kamaljit Singh, Advocate, for the Appellant. Shri I. Baig, AR, for the Respondent. ORDER This is an application seeking waiver of condition of pre-deposit of duty demand of Rs. 29,37,120/- with interest and equal amount of penalty as pre-condition of hearing the appeal. 2. Briefly put the facts relevant for disposal of this appeal are that the appellant is engaged in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit till the date the assessee pays the outstanding amount including interest thereon, and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow. 5. The case of the Revenue is that during defaulting period in terms of sub-rule (3A) of Rule 8, the appellant was required to pay duty on each consignment cleared without utilising Cenvat credit. This was not done and the appellant only continued to pay duty from Cenvat account. So it is contended that the clearances made during the defaulting period from Cenvat account does not amount to proper discharge of liability to pay Excise duty amounting to Rs. 29,37,120/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as referred to Rule 8(3A) of Central Excise Rules and submitted that admittedly the appellant defaulted in payment of excise duty within time as such under the rules, the appellant was required to clear his future duty liability from his Cenvat credit account without utilizing Cenvat credit till outstanding duty liability was discharged. Thus, it is contended that the impugned order cannot be faulted as such there is no justification for waiver of condition of pre-deposit. 10. We have considered the rival submissions and perused the record. 11. Admittedly the appellant has discharged his duty liability on 26-12-2008 though in contravention of Rule 8(3A) of Central Excise Rules by paying excise duty from his Cenvat credit account. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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