2023 (10) TMI 222

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..... the Respondent : Shri A.K. Samonta, Superintendent (Authorized Representative). ORDER RAMESH NAIR In this appeal, the issue involved is that whether the appellant is liable to pay the duty during the default period i.e. from 01.01.2012 to 31.03.2012 from cash without utilizing the cenvat credit in terms of Rule 8(3A) of Central Excise Rules, 2002. 2. Shri Mukund Chauhan, learned counsel appea .....

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..... , the appellant was authorized to utilize the cenvat credit even though during the default period of monthly payment of duty. 3. Shri A. K. Samota, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that the limited .....

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