2013 (3) TMI 404

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....dit Jain, Advocate, for the Appellant. Shri I. Baig, DR, for the Respondent. ORDER This is an application seeking waiver of condition of pre-deposit of the duty demand, interest and penalty as a pre-condition of hearing of appeal. 2. The appellant is engaged in manufacture of excisable items. During the financial year 2008, the appellant failed to fully discharge his excise duty liabil....

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....Central Excise Rules, 2002. The appellant, however, without discharging his duty liability with interest kept on clearing the finished goods through Cenvat credit account. The department was of the view that since the appellant had failed to comply with the provisions of Rule 8(1) of the Central Excise Rules, he was supposed to clear the goods during the disputed period 5-11-2008 to 19-12-2008 on ....

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....inst the appellant on technical ground of violation of Rule 8(3)(A) of the Central Excise Rules inasmuch as that the appellant instead of paying excise duty in cash through PLA account has paid the same through his Cenvat credit account. Thus, it is evident that the excise duty liability has been discharged, as such, there is no justification for insisting on the pre-deposit of duty demand, intere....

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....for dispensing with the condition of pre-deposit. 5. We have considered the rival contentions and perused the record. 6. The purpose behind the condition of pre-deposit of the duty demand, interest and penalty by the assessee as a pre-condition of hearing of his appeal is to secure the interest of the Revenue. In the instant case admittedly the excise duty liability has been discharged by th....