TMI Blog2014 (1) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... ut utilizing CENVAT Credit - they have already paid through an amount of Rs.3,82,000 - Appellant is directed to pay 25% of the remaining amount of duty involved in cash/PLA as pre-deposit – upon such submission rest of the duty to be waived til the disposal – partial stay granted. - Appeal Nos.Ex.Ap.72059-72060/13 - ORDER NO.S-52-53/KOL/13 - Dated:- 12-3-2013 - Dr. D.M. Misra, J. For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee shall, pay excise duty for each consignment at the time of removal, without utilizing the CENVAT credit till the date the assessee pays the outstanding amount including interest thereon, and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow. In these cases it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not refunded there is double payment of duty on same goods. He further submitted that exercise is revenue neutral in as much as they have already paid once through Cenvat paying again from PLA will result into double payment. He also pointed out that an amount of Rs.3,82,000/- was paid subsequently vide various challans. 4. Ld. A.R. for the Revenue reiterated the findings of the Commissioner(App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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