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2014 (1) TMI 725 - AT - Central ExciseDientitlement for utilization of credit - Waiver of Pre-deposit – Held that:- The appellant had, by committing default in payment of duty for a certain period, disentitled themselves to utilization of CENVAT credit - Under Rule 8(3A) of the Central Excise Rules 2002, they were liable to pay duty on each consignment during the period of default, from PLA without utilizing CENVAT credit. - There was no prima facie case for the appellant inasmuch as the entire demand on the appellant stems from operation of the Rules – Assessee directed to deposit Rupees Twenty Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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