2013 (4) TMI 52

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.... filed by the assessee who has requested that the appeal be disposed of on the grounds stated in the memorandum of appeal. Accordingly I have examined the records and heard the learned Deputy Commissioner (AR). 2. In adjudication of a show-cause notice which inter alia proposed a penalty on the assessee under Section "11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Ru....

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....round of contravention of certain provisions of Rule 8 of the Central Excise, Rules, 2002. The learned Deputy Commissioner (AR) clarifies that the assessee had contravened such provisions by utilizing Cenvat credit for payment of duty on certain clearances made even after committing continuance default of payment of duty. According to the department, the assessee ought to have paid duty on such cl....