2016 (12) TMI 1120

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....resent appeal is filed by Revenue against the Order No. 310(RKS)CE/JPR-I/2007 dated 19.10.2007. In this order of Commissioner (Appeals), he has set aside the departmental appeal. The facts leading to the present appeal are as follows: 2. The assessee defaulted in payment of duty during a certain period. The department passed orders under Rule 8(3A) debarring the assessee from using Cenvat credit ....

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....red from using Cenvat credit making payment of excise duty, they will be entitled to the same. The Tribunal also set aside the orders of the departmental authorities demanding the payment of duty from PLA. However, the Tribunal directed the assessee to pay interest for the period of two months. 3. Consequent upon the Tribunal s order dated 6.7.2011 the assessee filed a refund claim with the Assis....

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....that the refund will be eligible on merit. The Commissioner (Appeals) in the impugned order dated 19.10.2007 did not accede to the Revenue s appeal. Hence the present appeal before the Tribunal. 5. I have heard ld. Advocate Ms. Asmita Nayak for the appellant and ld. DR Shri M.R. Sharma for the Respondent. 6. The issue is regarding the default by the assessee in payment of excise duty during a ce....