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2013 (10) TMI 441 - AT - Central ExciseDelayed payment of duty - Delay of six days – Penalty - Revenue was of the view that the appellant was required to pay duty on each consignment without availing Cenvat credit as required under sub-rule (3A) of Rule 8 for defaulting period - Held that:- Following SOLAR CHEMFERTS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I [2011 (6) TMI 640 - CESTAT, MUMBAI] - default on the part of the assessee would only attract interest and penalty under Rule 27 - once the defaulted amount is paid, the payment made through Cenvat become proper even if it is paid before the date on which defaulted amount is paid, there is no case for demanding the duty paid through Cenvat credit to be paid again through cash/PLA - the appellant would be liable to pay the interest which the lower authorities would quantify - The penalty reduced to Rs. 5,000/- in terms of Rule 27 – Decided in favour of Assesssee.
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