2013 (6) TMI 297

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....the issue involved in both the appeals is same, I take up both the appeals for decision by a common order. 2. Heard both sides. 3. The issue involved in the appeals is regarding payment of duty from cenvat credit. As a result of default under Rule 8 of Central Excise Rules, 2002, the appellant was required to discharge the duty liability from PLA only. Appellants are not contesting the duty liab....

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....d circumstances of the case, after this length of time, considering the smallness of the amount involved, even while answering the question in the affirmative, that is in favour of the revenue and against the assessee, this court does not deem it fit to disturb the order passed by the Tribunal. The appeal stands disposed of accordingly. It was thus argued by the appellants that for the nature of....