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2014 (1) TMI 263 - AT - Central ExciseAmount paid for BCD and Education cess through Cenvat credit debit – Recoverability of amount as per Rule 8(3A) of the Central Excise Rules 2002 - Payment of amount equal to cenvat credit utilized for payment - Penalty under Rule 27 of Central Excise Rules 2002 - Held that:- Following Solar Chemferts Pvt. Ltd. vs. Commissioner of Central Excise, Thane-I [2011 (6) TMI 640 - CESTAT, MUMBAI] - The entire amount of duty for the period of default was apparently paid in full from PLA and, for the month of April 2007, the duty was paid within the prescribed time and hence there was no default – Following Commissioner of Central Excise and Customs vs. Saurashtra Cements Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] – thus, the assessee is liable to pay Rupees five thousands as penalty – Decided partly in favour of Assessee.
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