TMI Blog2009 (4) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... granted re-credit to the CENVAT account, which was utilised for making payment of identical sum – held that respondent authority is directed to lift the attachment order - 2483 of 2009 - - - Dated:- 1-4-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mr. Hasit Dilip Dave for the Petitioner. Mr.Varun K. Patel for Respondent. JUDGMENT JUSTICE D. A. MEHTA - This petition has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that the payment of Excise Duty by utilising CENVAT credit for the months of November and December 2006 is not in consonance with the relevant rules. This fact came to light only on basis of audit inspection in the month of April 2008. Thereafter, petitioner was called upon by virtue of various communications commencing from 30/4/2008 to make payment of duty amount of Rs.23,95,653/- + educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and also paid the interest on the amount from Nov-2006 to Dec-2006 as per guidance of the audit officer. As we have already paid the duty and interest and now if we have to pay the same in PLA then what about the duty which we have already paid. We are ready to pay the duty from PLA then re-credit to be allowed to us in the CENVAT account. And you have suggested to discuss the matter with Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the CENVAT account, which was utilised for making payment of identical sum relatable to months of November December 2006. It is not necessary to enter into merits of the respective stands in light of the aforesaid fact situation. Petitioner is ready willing to make the payment within a period of fifteen days from today by cash / from P.L. Account. The petitioner shall file an undertaking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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