2011 (7) TMI 611

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....rance: Shri B.K. Singh, Jt. CDR for the Appellants Shri Sudhir Malhotra, Advocate for the Respondent These two appeals are filed by Revenue against order-in-appeal No. 813-815/CE/Appl/CHD/2004 dated 20.12.2004. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by the said order-in-appeal on the ground that the learned Commissioner (Appeals) has set aside the deman....

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....on that the assessee failed to discharge the monthly duty liability as fixed by the Commissioner, in time, and consequently have failed to pay duty in the manner prescribed under the law. 6. Learned Counsel appearing on behalf of the respondents draws attention of the Bench to the fact that issue involved in these cases are discharge of duty liability on the arrears to be paid by them under com....

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....d through debit in Cenvat credit and were accordingly debited by them on their own. Such a debit through Cenvat credit account cannot be faulted with and there is no need for imposition of penalty and interest as Cenvat Credit Rules specifically indicate utilisation of legit credit availed for discharge of duty liability. There is no dispute that the credit availed was eligible credit. . 8. We ....