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TMI Blog2018 (12) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... djournment for Appellants Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch as the issue stands covered by the precedent decision of the Tribunal. 2. After hearing the learned A.R. and after going through the impugned order, we find that the appellants are eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the relevant period, they were not in a position to use the cenvat credit for payment of duty subsequently in terms of Rule 8(3A) of the Central Excise Rules and accordingly initiated proceedings against them by way of issuance of a show cause notice dated 24.03.2011, by invoking the extended period of limitation. The notice proposed to recover the said amount of duty which already stands pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h imposition of penalty. 5. After carefully going through the impugned order, we note that the entire case of the Revenue is that on account of default in payment of duty for the period from August, 2007 to November, 2007 the appellant have lost their right to use the cenvat credit account, for payment of duty. We, note that the said issue stands considered by the Tribunal in the latest decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we also note that the demand is barred by limitation. 7. From the impugned order, it is seen that a further demand to the tune of Rs. 9,651 and of Rs. 25.158/- stands confirmed which were also debited by the appellant from their Cenvat Credit account. Inasmuch as the said demand is accepted by the appellant, we find no reasons to set aside the same. However, penalty on the said two grounds are se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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