2021 (3) TMI 483

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....S.Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER When the matter was called, none appeared on behalf of the appellant. Heard the learned Authorized Representative for the respondent Revenue through video conferencing. As the issue lies in a narrow compass, I take up the appeal for disposal in the absence of the Appellant. 2. The present appeal is against the Order-in....

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....onths of July & September 2009 and April, 2010, paid by debiting Cenvat Credit Account, along with interest chargeable thereon and also imposition of penalty for alleged contravention of relevant Rule of Central Credit Rules, 2004, was also issued, which was confirmed by the Adjudicating Authority by Order-in-Original dated 30.08.2011. Revenue was of the view that the appellant was required to mak....

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....I find that citing Rule 8(3A), the Show Cause Notice was issued proposing to demand payment of Central Excise duty in cash, which was already debited from the Cenvat Credit account. The SCN dated 04.08.2010 was adjudicated with the issue of the Order-in-Original dated 30.08.2011. The duty demand in the Show Cause Notice was confirmed along with interest. In addition, penalty of amount equal to the....

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....5 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and 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. I also find that in view of the above decisions including the decision of the Jurisdictional High Court, there is no bar in making use of the accumulated Ce....