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2015 (10) TMI 1186 - CESTAT AHMEDABAD

2015 (10) TMI 1186 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - duty paid during the defaulted period from their CENVAT account instead of paying in cash under PLA - contravention of Rule 8(3A) of Central Excise Rules, 2002 - Held that:- Authorised Representative for the Revenue submits that they have contravened the Rule and therefore, penalty should be imposed. It is further contended that they have not discharged the duty consignment-wise and therefore, they are liable to pay interest .....

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0/2015 - Dated:- 28-5-2015 - Mr. P.K. Das, J. For The Appellant: Shri Kuntal Parikh, Advocate For The Respondent: Dr. J. Nagori, Authorised Representative Per: P.K. Das A common issue is involved in these appeals and therefore, all are taken up together for disposal. 2. Heard both the sides and perused the records. 3. The Appellants are engaged in the manufacture of M.S. Ingots, classifiable under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. The Appellants discharged the du .....

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