2019 (1) TMI 1033

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.... TECHNICAL MEMBER Mr. G. Shivadass, Advocate For the Appellant Mr. Madhup Sharan, Assistant Commissioner (AR) Respondent ORDER Per: S.S GARG The Registry has raised the objection that the appellant is required to pay 7.5%/10% of the duty/tax and file proof of the same. In reply to the defect raised by the Registry, the appellant vide their letter dated 15.11.2018 addressed to Assist....

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....of Central Excise duty, Service Tax or wrongly availed cenvat credit under the existing law is permissible to be paid through the utilization of amounts available in the electronic credit ledger. Learned counsel further submitted that they have paid 7.5% and the objection raised by the Registry is not tenable. 2. After considering the submission of the learned counsel, we find that the appellan....