TMI Blog2014 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand and recoverable through account cenvat/cash along with interest and also held that they are eligible to take re-credit of cenvat. To avoid such revenue-neutral exercise, he directed the appellant to pay the interest above at the rates prescribed on amount payable in account cenvat consignment wise, but not so paid during impugned period for the period for the delay i.e. till the default ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to discharge duty consignment wise through PLA and also refrained from utilizing Cenvat credit till the dues were settled along with interest. The Commissioner (Appeals) in his order dt. 21.12.2013 upheld the demand and is recoverable through PLA/cash with interest and allowed re-credit of cenvat credit erroneously utilized. He also held that to avoid such revenue-neutral and futile exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad imposed penalty of 10% of the demand whereas for the subsequent period he has imposed 100% of duty as penalty both under Rule 25 and under Section 11AC. He relied upon the following case law:- Solar Chemferts Pvt. Ltd. Vs CCE Thane 2012 (276) ELT 273 (Tri.-Mumbai) CC Vs Saurashtra Cement Ltd. 2010 (260) ELT 71 (Guj.) 3. Ld. A.R submits that as per Rule 8 (3A) of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in account cenvat consignment wise, but not so paid during impugned period for the period for the delay i.e. till the default amount is paid. Therefore, Ld. Advocate's plea that the Lower Authority having accepted payment of duty through cenvat credit, demand of interest not applicable is not correct. The appellant prima facie has not put forth any valid grounds for waiver of interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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