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2009 (11) TMI 73 - PUNJAB AND HARYANA HIGH COURTFailure in monthly payment of duty – Rule 8(3A) of Central Excise Rules, 2002 – forfeiture of payment of duty through cenvat credit – held that - we are of the view that if the appellant (commissioiner of central excise) has preferred to pass one consolidated order in respect of five show cause notices then the provisions of sub rule 3 A of Rule 8 of the rules are attracted which make it clear that two months period would run either from the date of order or from the date of payment. The amounts due having been paid just after 30 days and within two months for each respective instance, then the forfeiture of the facility to pay dues in monthly instalments would be for a period of two months from the date of passing of communication of the order. The order for each instance being a common order, the period of two months would in the facts and circumstances of this case necessarily run concurrently.
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