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2013 (12) TMI 750 - CESTAT CHENNAICondonation of delay – Held that:- The Revenue filed this appeal on 6.2.2004 - by letter dated 15.4.2004 the assessee filed the cross-objection on 19.4.2004 - the assessee filed the cross-objection in a letter within the stipulated period - they filed the cross-objection in proper form - As the cross-objection was originally filed within the stipulated period, the COD application filed by the assessee is dismissed as infructuous. Recovery of Duty and Interest – Held that:- The respondent/assessee was one of the units of National Textile Corporation (TN & P) Ltd. a Government of India undertaking - the assessee paid duty in the month of August 2001 from CENVAT account instead of PLA/cash during the period of forfeiture under Rule 8 of Central Excise Rules, 2001 – Following Noble Drugs Vs. CCE [2007 (7) TMI 327 - CESTAT, MUMBAI] - the period of forfeiture facility for payment of duty on fortnightly basis, is required to pay duty out of the PLA - The provisions of Rule 8(4) are pari material with Rule 173G(1)(e) and the non-obstantive clause was introduced by insertion of sub-rule 3A in Rule 8 of the Central Excise Rules, 2002, only w.e.f. 31.3.2005 - the recovery of duty and interest which shall be paid in PLA/cash are set aside – Decided against Revenue.
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