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2013 (10) TMI 938 - CESTAT KOLKATAWaiver of pre-deposit – consignment wise payment of duty in cash - alleged that Appellant did not pay the duty payable by cash, as per their ER-1 return by the due date - Neither did they pay it with interest – Held that:- Following Baba Viswakarma Engg. Co. (P) Ltd. Vs. CCEx., Ghaziabad [2012 (9) TMI 814 - CESTAT, NEW DELHI ] - Department has not taken the initiative to make use of the provisions regarding confiscation since no seizure has been effected. So the only consequence will be penalty - there is no case for demanding the duty paid through Cenvat credit to be paid again through cash/PLA - there is no case for imposing penalty equal to duty defaulted - the requirement of predeposit of all dues waived and its recovery stayed during pendency of appeal – Stay granted.
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