2008 (2) TMI 70

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..... PLA Account and take re-credit of the amount subsequently paid from the CENVAT Account - interest payable on the amount remained unpaid from the date of overdrawing till actual made subsequently against available credit – penalty imposable - E/597/2007 - A/227/KOL/2008 - Dated:- 1-2-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Sa .....

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..... hout payment of duty inasmuch as the duty sought to have been paid through the CENVAT Credit Account did not have sufficient balance at the material time. However, taking into account the fact that the appellants have subsequently paid the duty amount, we set aside the order of the lower appellate authority which directs them to pay the same amount again from the PLA Account and take re-credit of .....

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