2016 (7) TMI 1338

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..... r the Respondent. ORDER The appellant is in appeal against the impugned order wherein the demand of duty along with interest has been confirmed and penalty of Rs. 50,000/- for violation of Rule 8(3A) of the Central Excise Rules, 2002. 2. The brief facts of the case are that during the period 6-9-2007 to 14-11-2007, the appellant has defaulted for payment of duty, therefore, as per Rule 8(3 .....

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..... om the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that it is admitted fact that during the period, the appellant has defaulted the payment of duty in time but later on, the same was paid along with interest, therefore, if there is any violation that it is only procedural violation of the Central Excise Rules, 2002. In that circumstances, Cenvat credi .....

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..... to utilise Cenvat credit account during the defaulted period. Later on, the appellant has paid the defaulted payment along with interest. In that circumstances, I hold that although there is a violation of Rule 8(3A) of Central Excise Rules, 2002 but the duty along with interest has been paid by the appellant, therefore, the appellant is entitled to avail Cenvat credit. In that circumstance, deman .....

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