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2014 (3) TMI 161 - AT - Central ExciseMaking pre- deposit though Cenvat Credit in compliance with stay order - Default in payment of duty - Rule 8 - levy of penalty - Revenue entertained a view that in return of provisions of Rule 8, the appellant should have paid duty out of PLA instead of utilizing the Cenvat credit account. - Held that:- matter referred to larger bench with the following questions: i) Whether it is correct in case of default to make payment from current account and direct pre-deposit of duty through current account /cash as held by Member (Technical) OR ii) Decision of Member (Judicial) justifying reversal from Cenvat account towards pre-deposit in relation to default is to be accepted.
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