TMI Blog2008 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against the Order-in-Appeal No. PD/91/Th-II/2003 dt. 26-9-03. 2. The relevant fact that arise for consideration are the appellant herein defaulted in making fortnightly payment hence the facility of paying duty fortnightly under the provisions of Rule 173G(1) was withdrawn by an order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-compliance of as well as on the merits. Hence this appeal. 3. The ld. Counsel submits that during the period when they debited and discharged the duty liability though Cenvat credit amount it was permitted to do so, as has been held by the Larger Bench of the Tribunal in the case of Noble Drugs Ltd. v. Commissioner of C. Ex., Nasik as reported at 2007 (215) E.L.T. 500 (Tri.LB). He fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt held as under :- Taking into consideration the fact that appellants have not deposited the duty penalty amounts as per waiver order dated 31-7-2003. I am left with no alternative but to dismiss the aforementioned appeals for non-compliance of Section 35F of CEA, 1944 as well as on merits. Therefore, the appeal petitions are disposed off accordingly as rejected . (Emphasis supplied) It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is, therefore, applicable on all fours to the present case and following the same, we hold that during the period of forfeiture of the facility of payment of duty on fortnightly basis, an assesses can discharge duty liability either out of PLA or by utilizing Cenvat credit and failure on his part to do so would not attract interest and penalty, and answer the reference in the negative . 7. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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