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2012 (7) TMI 836 - AT - Central ExciseWaiver of condition of pre-deposit of duty demand - Availment of benefit of Cenvat credit under Cenvat Credit Rules, 2004 - Held that:- Admittedly the appellant has discharged his duty liability on 26-12-2008 though in contravention of Rule 8(3A) of Central Excise Rules by paying excise duty from his Cenvat credit account. However, fact remains that the entire duty liability stands paid to the department on 26-12-2008 i.e. much prior to issue of show cause notice. Thus at this initial stage taking into account the overall facts and circumstances of the case, we are of the view that it is fit case for waiver of condition of pre-deposit of duty demand, interest and penalty. The stay application is therefore allowed and pre-deposit of duty demand, interest and penalty is dispensed with and recovery thereof stayed - Stay granted.
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