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TMI Blog2017 (11) TMI 1797X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. ORDER Being aggrieved by the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides duly represented by Shri S. Mukherjee, Suptd. (AR) for the appellant and Shri A. Baheti, CA for the respondent, it is seen that the respondent, who are engaged in the manufacture of Lead Nitrate, defaulted in payment of duty for the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but observed that the duty which was already paid from Cenvat account cannot be credited again in their Cenvat account inasmuch as such credit was not availed on the basis of eligible documents. He also imposed penalty of identical amount under Rule 25 of Central Excise Rules read with Section 11AC of the Act. 4. On appeal against the said order, the Commissioner (Appeals) observed that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the subject matter of the case pending before the Hon'ble Supreme Court. As such submits the Ld. Advocate that the Commissioner (Appeals) reliance in the case of SCT Ltd. (supra) was neither appropriate nor justified. 7. However, I find that in the present case the facts are distinguishable. The appellant had subsequently discharged the duty burden from their PLA account and as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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