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2014 (1) TMI 784 - CESTAT KOLKATADuty paid though Cenvat account not proper – Arrears to be recoverable as per Rule 8(4) of cenvat credit rules – Waiver of Pre-deposit – Held that:- The specific provisions of Rule 3(4) and Rule 8(3A) respectively the applicant is liable to pay excise duty and interest without utilizing CENVAT Credit - they have already paid through an amount of Rs.3,82,000 - Appellant is directed to pay 25% of the remaining amount of duty involved in cash/PLA as pre-deposit – upon such submission rest of the duty to be waived til the disposal – partial stay granted.
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