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2015 (6) TMI 222 - AT - Central ExciseWaiver of pre deposit - Utilization of CENVAT Credit - failure to discharge full duty liability due to clerical mistake - Payment to be made through PLA Account - Held that:- One of the grounds raised in the appeal was that there was no intention on the part of the appellant not to discharge full duty liability for April 2012 inasmuch as while the short fall in payment was to the extent of ₹ 2 Lakh, at that time they had cenvat credit balance amount of ₹ 3.3 Lakh and though this point had been raised in the grounds of appeal but the same had not been considered while this fact is clear from the Commissioner s observation in para 19.2 of the impugned order and for this reason only the Commissioner had imposed a lower penalty of ₹ 2 Lakh. - keeping in view the judgment of Hon ble Gujarat High Court in the case of Indusar Global Ltd. vs. UOI (2014 (12) TMI 585 - GUJARAT HIGH COURT), the appellant have prima facie case in their favour. - Stay granted.
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