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2013 (10) TMI 938
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....i S. P. Pal, Appraiser (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of duty of Rs.92,09,289/- and equal amount of penalty imposed under Rule 25 of Central Excise Rules, 2002. 2. The ld. Consultant appearing for the applicant has submitted that they have made default in payment of part of duty for the month November, 2004 as on the due date of 05.12....
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.... relevant Rule that the applicant is required to discharge duty through PLA during defaulting period and he is debarred from the utilization of cenvat credit, the same should be strictly followed. He has placed reliance on the decision of the Hon'ble High Court of Gujarat in the case of Precision Fasteners Ltd. Vs. Commissioner of Central Excise : 2011 (268) ELT 163 (Guj.) 4. In his rejoinder, ....