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2015 (10) TMI 901 - CESTAT KOLKATA

2015 (10) TMI 901 - CESTAT KOLKATA - TMI - Denial of CENVAT Credit - Delay in payment of duty - Debit made in CENVAT Credit and PLA account - Held that:- Ratio laid down by Hon'ble Gujrat High Court's case in the case of Shreeji Surface Coatings Pvt. Ltd. [2014 (12) TMI 656 - GUJARAT HIGH COURT] is applicable to the facts of the case. In these circumstances, the applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly, all dues adjudged is .....

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s and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. The Ld. Consultant for the applicant has submitted that for the month of January, 2008, the applicant was required to deposit a total duty of ₹ 16,54,450/-; out of which the applicant paid ₹ 11,80,650/- by debiting their CENVAT Credit amount and balance ₹ 4,73,800/- by debiting their PLA A/c. The amount of ₹ 4,60,000/- was taken as credit in their PLA A/c. after depositing the same through GAR-7 cha .....

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