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2013 (12) TMI 680 - CESTAT MUMBAIDefaults in payment of duty during the defaulted period - utilization of cenvat credit – Held that:- The appellant has made out a case of 100% waiver of pre-deposit – Following Solar Chemferts Pvt. Ltd. Vs. Commissioner of Central Excise, Thane -I [2011 (6) TMI 640 - CESTAT, MUMBAI] - interest will be payable from the date of each clearance to the date on which the default is made good - the payment made through Cenvat become proper even if it is paid before the date on which defaulted amount is paid, there is no case for demanding the duty paid through Cenvat credit to be paid again through cash/PLA - The matter remanded back to the adjudicating authority, who will ascertained the amount of interest payable by the appellant - The adjudicating authority is directed to calculate the interest within 30 days of the communication of the order – the appellants are also directed to calculate the amount of interest payable by them – Decided in favour of Assessee.
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