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2014 (1) TMI 266 - AT - Central ExciseDelay in deposit cenvat credit - Default of duty liability under Rule 8 of Central Excise Rules – Waiver of Pre-deposit – Held that:- Relying upon Solar Chemferts Pvt. Ltd. vs. CCE, Thane [2011 (6) TMI 640 - CESTAT, MUMBAI] payment of duty through Cenvat credit account during the period of default will earn only interest liability and there is no requirement of payment of duty through PLA – and in CCE vs. Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] - for penal liability the provisions of Rule 27 get attracted and Rule 25 has no applicability – the appellant has deposited the entire duty through Cenvat credit account therefore condition of pre-deposits waived till the disposal – stay petition allowed unconditionally upon submission of Rs. 5000 as penalty – Stay granted.
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