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2015 (7) TMI 1406 - AT - Central ExciseDefault in payment of duty as per Rule 8(3A) of the Central Excise Rules, 2002 - bar on utilization of CENVAT Credit Account for payment of duty during the defaulted period - levy of penalty - HELD THAT:- As the appellant have already paid the amount in dispute along with interest, therefore, proceedings under Rule 8(3A) of Central Excise Rules, 2002 are not sustainable - But penalty under Rule 27 of Central Excise Rules, 2002 is imposable on the main appellant. Therefore, the penalties imposed on the appellants are set aside - only the penalty of Rs. 5000 on the main appellant i.e. M/s. Baba Vishwakarma Engineering Co. Pvt. Ltd. is confirmed. Appeal allowed in part.
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