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2009 (8) TMI 151 - CESTAT, NEW DELHIThe demand is on the ground that, there was delay in payment of duty for the month of July, 2007 and October, 2007 and that, therefore, the appellant is liable to pay the duty in cash in terms of Rule 8(3A) of the Central Excise Rules, 2002. - case of the appellant is that default occurred only because of pressure of the Range Officer to pay some duty in cash - the adjudicating authority confirms the practice prevalent in relation to insistence for cash payment of duty by the assessee by less utilization of Cenvat credit for the same. - Records clearly disclose that, assessee is having enough credit balance as compared to liability - the appellant has made out a prima facie case for the waiver of the duty demanded along with interest payable thereon as well as the penalty amount - application for stay is allowed
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