2009 (8) TMI 151

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....or the Appellant. Shri P.K. Singh, DR, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. By the impugned order, the appellant has been directed to pay the duty to the tune of Rs. 4,24,28,061/- along with interest thereon as also the penalty of Rs. 10 lacs has been imposed. The demand is on the ground that, there was delay in payment of duty for the mont....

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....nd any merit in their submission that they were not allowed to use full Cenvat credit, and had to make arrangements from cash payment which took some time. Instances of assessee being requested to pay duty by using less Cenvat Credit may not be uncommon but this cannot be a defence. Anyway in their case, it is seen that in the months of February and March, when such requests may be made, they have....