2019 (4) TMI 1333

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....venue None for the Respondent (S) ORDER PER BENCH The present appeal is against the Order-in-Original No. 02/Commissioner/CE/Kol-IV/2008 dated 05.02.2008. The appeal is filed by Revenue. 2. The brief facts of the case are that the respondent is a manufacturer of various excisable goods and was making use of Cenvat Credit facility. During the period August 2006 to November 2006 (exce....

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....ut no interest was demanded. Penalty was imposed under Rule 27 but not under Rule 25. Revenue has filed the present appeal only with a plea that interest under Section 11AB of the Act as well as penalty under Rule 25 should be ordered to be imposed. 4. When the appeal was called, Revenue is represented by Shri A. K. Biswas, Ld. DR and none appeared on behalf of the respondent. 5. After heari....

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.... 2016 (341) Excise Law Time 603  (Allahabad)- A.T.V. Projects India ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India-2017-VIL-655-CAL-CE. 6. In view of the above decisions including the decision of the Jurisdictional High Court, there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default per....