2008 (5) TMI 50

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..... hkar, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit, I proceed to decide the appeal itself as a very short issue is involved. 2. The appellant deposited an amount of Rs.1,36,954/ vide TR-6 challans for payment of duty of basis excise duty and took the credit of the same in their PLA account. However, in stead of utilizing this amount for payment of basic .....

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..... y account, for which purposes, the appellant would be given opportunity by the jurisdictional Central Excise authorities.  3. I do not consider it a fit case for confirmation of interest or imposition of penalty upon the appellant as the entire exercise was revenue neutral and the appellant has admittedly paid the Education Cess.  The same are accordingly set aside. 4. Stay petition a .....

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