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2011 (4) TMI 1119 - CESTAT, MUMBAIDemand of interest - whether interest under Rule 173(G)(1)(d) of Central Excise Rules, 1944 is payable where the duty has been paid through CENVAT Credit account as directed by the department during the period of withdrawal of fortnightly payment facility and subsequently the said amount is paid from PLA - Held that:- in the case of Noble Drugs Ltd. (2007 - TMI - 49051 - CESTAT, WEST ZONAL BENCH, MUMBAI) during period of forfeiture of facility of payment of duty on fortnightly basis, an assessee can discharge duty liability either out of PLA or by utilizing CENVAT credit and failure on his part to do so would not attract, interest and penalty, no merit in the impugned order same are set aside and the appeals are allowed
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