https://www.taxtmi.com/caselaws?id=128235 The Tribunal considered the applicant's delay in cash payment after utilizing Cenvat credit, leading to a demand for cash payment for a subsequent period. The Commissioner's strict interpretation of Rule 8(3A) required duty payment through Account current during the default period. Despite the availability of Cenvat credit, the delay triggered the cash payment demand. The Tribunal found a prima facie case for waiver of dues, considering the adequacy of Cenvat credit balance and circumstances leading to the default. It waived pre-deposit of duty, interest, and penalty, staying recovery until appeal disposal. en-us Fri, 11 Sep 2009 00:00:00 +0530 Sat, 30 Mar 2013 12:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128235 The Tribunal considered the applicant's delay in cash payment after utilizing Cenvat credit, leading to a demand for cash payment for a subsequent period. The Commissioner's strict interpretation of Rule 8(3A) required duty payment through Account current during the default period. Despite the availability of Cenvat credit, the delay triggered the cash payment demand. The Tribunal found a prima facie case for waiver of dues, considering the adequacy of Cenvat credit balance and circumstances leading to the default. It waived pre-deposit of duty, interest, and penalty, staying recovery until appeal disposal. Case-Laws Central Excise Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128235