2014 (3) TMI 92

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....S S Kang: 1. Applicant filed this application for waiver of pre-deposit of duty of Rs. 3,70,422/-, interest and penalty. 2. The demand is confirmed in view of the provisions of Rule 8 (3A) of the Central Excise Rules, 2002 as appellant defaulted in payment of duty on due dates. During the period in default applicant utilized Cenvat Credit for payment of duty. 3. The contention of the appl....

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....yment. 5. Admitted facts are that during the period in default the applicant utilized the credit to the extent of Rs. 2,49,963/- for payment of duty. In view of the decisions relied upon by the Revenue whereby the Hon'ble High Courts interpreted the provisions of Rule 8 (3A) of the Central Excise Rules, 2002 and held that during the period in default manufacturer is debarred form utilizing ....