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2011 (9) TMI 312 - CESTAT, KOLKATADelayed payment of Central Excise duty - contravention of the provisions of Rule 8 Appellant utilized CENVAT Credit to pay Central Excise duty - issued notice under section 11 and attached to the plant and machinery for recovery of duty since the failure is on the part of the Appellant to pay duty and CENVAT Credit should not have been utilized - Show Cause Notice under Section 11A is required to be issued in the case of default under rule 8(3A) - no need for Appellant to make any pre-deposit for hearing of the Appeal - Commissioner(Appeals) has not decided the issue on merits we allow the Stay Petition, set aside the impugned order and remand the matter to Commissioner(Appeals)
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