TMI Blog2012 (11) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... rise only if clearances of goods have been made after the due date for payment of duty including the 30 days grace period is over. In the instant case, there is no finding in the order of the lower authorities that the appellant had cleared any goods on 1st and 2nd May, 2011. In the absence of such a finding, the question of imposing any penalty on the outstanding amount of duty as on 31-3-2011 do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai. 2. The appellant, M/s. Steel Wood, Vikhroli, Mumbai is a small scale unit engaged in manufacture of wood and steel furniture and the appellants discharged duty liability on quarterly basis. For the quarter ending 31-3-2011, the appellant was required to discharge duty liability of Rs. 9,83,038/- and the appellant discharged a duty liability of Rs. 5,84,199/-. The balance duty amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay the outstanding amount along with interest at the rate prescribed in the said sub-rule (1) and sub-rule (4) of the Rule 3 of CENVAT credit Rules, 2004, the assessee shall pay excise duty for each consignment at the time of removal, without utilising the Cenvat credit till the date the assessee pays the outstanding amount including interest thereon; and in the event of any failure, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable in law. 5. The ld. DR appearing for the Revenue reiterates the findings of the lower appellate authority. 6. I have carefully considered the rival submissions. As the issue lies in a narrow compass, after dispensing with the pre-deposit, I take up the appeal itself for consideration and disposal. 6.1 There is merit in the argument of the ld. Counsel that under Rule 8(3A), the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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