2012 (8) TMI 815

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....Ray, Advocate, for the Appellant. Shri S. Mishra, Addl. Commissioner, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants were directed to deposit an amount of Rs. 4,50,000/- as condition of hearing of appeal filed by them before the Commissioner (Appeals). The appellants debited the amount in the Cenvat Credit Account and the ld. Commissioner has taken a view th....

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....lso submitted that the Hon'ble Gujarat High Court in the case of Padmanabh Silk Mills v. Union of India reported in 2006 (193) E.L.T. 536 (Guj.) followed the decision in the case of Suvidhe Ltd. (cited supra). We find that in both the cases, the Hon'ble High Court was not considered the issue as to whether the pre-deposit can be made by way of debiting in Cenvat Credit Account or not. The issue be....