2014 (10) TMI 303

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..... for the Respondent. ORDER Appellant defaulted in making payment of Central Excise duty for the months of August 2011 & November 2011 beyond the period of 30 days allowed. Consequently, appellant was required to pay duty on each and every consignment without utilizing Cenvat credit during the period of default. Appellant has utilized Cenvat credit of Rs. 25,52,635/- which should have been paid in .....

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..... of requirement of Rule 8(3A) of Central Excise Rules and it can be accepted since the amount is paid in cash and immediately the same can be taken as Cenvat credit and therefore, the exercise is revenue neutral. In this case, since the interest has been deposited, the obligation as decided by this Tribunal in the case of Meenakshi Associates (supra) has been fulfilled and therefore, question to be .....

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