TMI Blog2016 (7) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant, therefore, the appellant is entitled to avail Cenvat credit - demand of duty with interest not sustainable - there is procedural lapse on the part of the appellant, therefore, a penalty of ₹ 5,000/- is imposed on the appellant u/r 27 of the CER, 2002 - appeal allowed - decided partly in favor of assessee. - E/181/2010-SM - Final Order No. A/61005/2016-SM(BR) - Dated:- 25-7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough PLA only till the default is made right. As the appellant has utilised Cenvat credit account for payment of duty, therefore, proceedings were initiated against the appellant to deny Cenvat credit during the defaulted period consequently, the demand of duty along with interest and to impose penalty on the appellant. The matter was adjudicated. Cenvat credit was denied and consequently the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 2002 are applicable. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by both the sides, I find that in this case during the intervening period the appellant could not make the payment of duty in time, therefore, the provisions of Rule 8(3A) of the Central Excise Rules, 2002 were attracted which provides that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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