2013 (12) TMI 680

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....missioner (AR) PER : Ashok Jindal Appellant are in appeal along with application for stay against the impugned order where duty demand has been confirmed against them on account of that they have defaulted in payment and utilized their Cenvat Credit during defaulted period for payment of duty. 2. Heard both sides. 3. Considering their submissions made in detailed. It is the contention ....

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.... from Cenvat credit. Once the Act and Rule 8(3A) are read together a harmonious interpretation will be that during the period of default, payment through Cenvat credit will not be due discharge of duty. Interest will be payable so long as there is no proper discharge of duty. This is a consequence from Act but that will follow even if it is not mentioned in the Rules. That is to say duty paid duri....

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....out a case of 100% waiver of pre-deposit. As appeal can be disposed of at this stage, therefore we have taken up appeal itself for final disposal in the flight of the decision of M/s. Solar Chemferts Pvt. Ltd. (supra), were remand the matter back to the adjudicating authority, who ascertained the amount of interest payable by the appellant and we also confirmed by the penalty on the appellant unde....