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2016 (2) TMI 455 - CESTAT KOLKATADefault in payment of duty - requirement of Clearance/removal of the goods without utilising the CENVAT Credit and making payment of duty in cash - Held that:- The original authority had confirmed the demands in March, 2010 and the appeal was disposed by the Ld. Commissioner(Appeal) in September, 2010, whereas, the BIFR order was passed on 07th April, 2011. Now, the claim of the appellant is that they had complied with the direction/order of the BIFR, hence as per the scheme sanctioned, they are entitled to waiver of penalty and interest. However, both sides agree that all these evidences could not be examined by the Ld. Commissioner (Appeals) and need to be scrutinised afresh so as to ascertain the claim of the appellant that pursuant to the rehabilitation scheme ordered by the BIFR, the same had been complied with and accordingly they are eligible to the benefit of penalty and interest in the light of this Tribunal’s decision in Andhra Cements Ltd.'s case (2009 (2) TMI 147 - CESTAT, BANGALORE ). In the result, the impugned order is set aside and the appeals are remanded to the Ld. Commissioner (Appeals) for deciding the issue afresh in the light of subsequent developments in the case. All issues are kept open. Needless to mention that a reasonable opportunity of hearing be granted to the Appellant.
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