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2013 (9) TMI 693 - CESTAT BANGALOREManner of payment of duty - Default under rule 8(3A) -Utilization of Cenvat credit - Held that:- for the period April to June 2008, the assessee defaulted payments of duty beyond the grace period. The duty for this period was paid with interest on 04.08.2008. However, the assessee continued to be a defaulter for purposes of Rule 8(3A) and consequently became liable to pay duty on each clearance in July 2008, from the account current, without utilizing CENVAT credit. However CENVAT credit was utilized to the extent for the entire July 2008 - The goods on which the duty was so paid should be deemed to have been cleared without payment of duty as per Rule 8(3A). If that be so, the demand confirmed against the assessee under Section 11A cannot be resisted by them. However, they have no liability to pay interest under Section 11AB of the Act inasmuch as interest on equal amount of CENVAT credit was paid by them - Decided against assessee.
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