2014 (5) TMI 492

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..... demand of interest and penalty can be imposed on the assessee. In these circumstances, the issue is squarely covered by the decision of the Tribunal in Noble Drugs Ltd. (2007 (7) TMI 327 - CESTAT, MUMBAI). Therefore the issue is settled in favour of the appellant that they were entitled to utilize CENVAT credit account for payment of duty. In these circumstances, show-cause notice was not warrant .....

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..... ring the period May to September 2001, a show-cause notice came to be issued for denial of utilisation of CENVAT credit account and required duty be paid through PLA. Therefore show-cause notice was issued to demand duty, interest and imposition of penalty. The adjudication order was passed. The demand of duty through PLA along with interest and penalty was confirmed, same was confirmed by the Com .....

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