2012 (7) TMI 836

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.... Respondent. ORDER This is an application seeking waiver of condition of pre-deposit of duty demand of Rs. 29,37,120/- with interest and equal amount of penalty as pre-condition of hearing the appeal. 2. Briefly put the facts relevant for disposal of this appeal are that the appellant is engaged in the manufacture of excisable goods and is availing the benefit of Cenvat credit under Cenvat....

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....ayment of Excise duty for the month of April, to October, 2008 but excise duty along with interest was paid after due date. 4. Rule 8(3A) of Central Excise Rules enjoins certain penal consequences. For the sake of convenience this sub-rule is reproduced below :- "(3A) If the assessee defaults in payment of duty beyond thirty days from the due date, as prescribed in sub-rule (1), then n....

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....nded that the clearances made during the defaulting period from Cenvat account does not amount to proper discharge of liability to pay Excise duty amounting to Rs. 29,37,120/-. 6. A show cause notice in respect of above contravention of Rule was issued which was adjudicated and resulted in confirmation of duty demand along with interest and equal amount of penalty. 7. Appellant preferr....

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....rged its duty liability on 26-12-2008 by utilising his Cenvat credit account. If the appellant is not directed to make payment of duty relating to defaulted period from PLA account it would result in reversal of Cenvat credit entry in the Cenvat credit account of the appellant which he would be eligible to utilise for payment of his future liability. Thus entire exercise would be revenue neutral a....