2008 (9) TMI 635

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..... Shri S.N. Srivastava, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 32,47,856/- and penalty of Rs. 4,00,000/-. The applicants were paying duty on monthly basis under the provisions of Rule 8(1) of Central Excise Rules. As per the provisions of Rule, the duty is to be paid by ....

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....he applicants failed to deposit the duty on due dates and thereafter also, applicants continued to clear the goods by paying duty on monthly basis, partly from Cenvat account as well as from current account, the case of the revenue is that as applicants, during the period of defaults are prohibited for payment of duty from Cenvat account, therefore, applicants are liable to pay duty from current a....