TMI Blog2014 (1) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ere liable to pay duty on each consignment during the period of default, from PLA without utilizing CENVAT credit. - There was no prima facie case for the appellant inasmuch as the entire demand on the appellant stems from operation of the Rules – Assessee directed to deposit Rupees Twenty Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty on each consignment during the period of default, from PLA without utilizing CENVAT credit. Contrary to this legal requirement, the appellant paid the entire amount of duty for the period of default by utilizing CENVAT credit. In this factual scenario, the goods on which duty was paid by way of illegal utilization of CENVAT credit were considered to be non-duty-paid in terms of Rule 8 and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (copies available on record). The written submissions appear to be directed against the penalty of Rs. 3.25 lakhs imposed on the appellant under Rule 25. The decisions such as Commissioner of Central Excise Customs Vs. Saurashtra Cement Ltd. [2010 (260) ELT 71(Guj)] cited by the learned counsel are also on a penalty-related issue. As regards the demand for payment of duty from PLA, there appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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