TMI Blog2014 (3) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... spension period and it is not applicable to payment of outstanding amount of duty relating to past clearances - As rightly observed by the Commissioner (A), the provisions of Section 8(3)(A) are not attracted in respect of the amounts payable during the default period but the consignment-wise payment of duty and non-utilisation of CENVAT credit are applicable only in respect of clearances which are made during the period default continues - Decided against Revenue. - E/855/2008-SM - Final Order No. 20090/2014 - Dated:- 20-1-2014 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr. S. Teli, Dy. Commissioner (AR) For the Respondent : Mr. Cherian Punnoose, Advocate JUDGEMENT PER : B.S.V MURTHY The respondents are manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier period arrears. They also submitted that in a similar situation the matter is already decided in favour of assessee in the case of M/s Action Springs India Pvt. Ltd. Mangalore by the Joint Commissioner of Central Excise Mangalore vide Order-In-Original no.5/2001 dated 29.8.2001. Forfeiture order for default of payment of duty for 1/06 and 4/06 was issued on 25.8.06 whereas the duty for these two months along with interest was paid long before issue of the said order. As there was another default in payment of duty for 2/07 they opted to pay duty on consignment wise by cash from 4/07 to 5.6.07 and then paid the balance amount by cash and restarted monthly payment. 3. The original authority held that JAC order dated 25.8.06 has specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of February 2006, in PLA. Again, in the month of April 2006, duty of Rs.1, 82,084/- and education cess of Rs.3, 594/- was short paid and was made good in the month of June 2006, in PLA. At the time of clearance of goods and duty ought to have been paid, the Rule 8(3A) of Central Excise Rules, 2002 was as under: If the assessee defaults in payment of duty by the date prescribed in sub-rule (2) and the same is discharged beyond a period of thirty days from the said date, then the assessee shall forfeit the facility to pay the duty in monthly installments under sub-rule (1) for a period of two months, starting from the date of communication of the order passed by the Assistant Commissioner of Central Excise, in this regard or t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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