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2013 (3) TMI 404 - CESTAT NEW DELHIWaiver – Pre-deposit of duty, interest & Penalty - failure to pay duty within prescribed time - The department noticing default, intimated the appellant that if he failed to deposit the balance amount of duty, he would have to clear the goods by paying excise duty through PLA account in cash. Appellant while pressing for the waiver of pre-deposit of duty, interest and penalty has contended that that instead of paying excise duty in cash he has paid the same through his Cenvat credit and hence liability has been discharged and there is no need for insisting on the pre-deposit of amounts as a pre-condition to hearing of appeal. Held that:- The purpose behind the condition of pre-deposit of the duty demand, interest and penalty by the assessee as a pre-condition of hearing of his appeal is to secure the interest of the Revenue. In the instant case admittedly the excise duty liability has been discharged by the appellant through his Cenvat credit account though as per the Rules, he was required to pay the excise duty in cash but the fact remain that excise duty has been paid. Therefore, taking into account overall facts and circumstances of the case, we find it to be a fit case where the condition of pre-deposit should be waived.
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