https://www.taxtmi.com/caselaws?id=154932 Rule 6 of the Cenvat Credit Rules, 2004 was considered in relation to whether an assessee maintaining separate accounts under sub-rule (2) could still seek the benefit contemplated by sub-rule (3)(a) where strict compliance was practically difficult. The Tribunal noted that the issue required consideration in light of the Larger Bench ruling in Nicholas Piramel (I) Ltd. and that the demand and penalty involved were substantial. On that basis, it found a prima facie case for interim protection pending final hearing and directed early listing of the appeal. en-us Fri, 25 Sep 2009 00:00:00 +0530 Fri, 30 Aug 2013 14:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154932 Rule 6 of the Cenvat Credit Rules, 2004 was considered in relation to whether an assessee maintaining separate accounts under sub-rule (2) could still seek the benefit contemplated by sub-rule (3)(a) where strict compliance was practically difficult. The Tribunal noted that the issue required consideration in light of the Larger Bench ruling in Nicholas Piramel (I) Ltd. and that the demand and penalty involved were substantial. On that basis, it found a prima facie case for interim protection pending final hearing and directed early listing of the appeal. Case-Laws Central Excise Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154932