TMI Blog2007 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. E/3098/2004-Mum. - Final Order No. A/182/2007-WZB/C-IV/(SMB), - Dated:- 19-1-2007 - [Order]. - Heard both sides. 2.This is an appeal against Order passed by the Commissioner (Appeals), Central Excise, Surat-I filed by the assessee. The appellants herein viz. M/s. M.M. Silk Mills, Surat is engaged in the manufacture of man-made fabrics (processed) falling under Chapter heading No. 54.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was adjudicated confirming the allegations made therein. 3.The appellant was under bona fide belief that when he paid the duty along with interest in terms of sub-rule (3) of Rule 8 of the said rules, he was eligible to clear the goods utilizing the deemed credit available for the clearance of the goods on payment of duty and accordingly he cleared the goods on payment of duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) while distinguishing the facts of the case on the ground of delay, dismissed the appeal. Aggrieved by the same the appellants have filed the present appeal. 4.The grounds urged before the Tribunal by the appellants are the same which were urged before the Commissioner (Appeals). 5.On due consideration of the submissions made by both the sides and perusing the records, it is to be observed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other from deemed credit register. Duty cannot be confirmed and/or accepted twice on the same goods. The duty demand, therefore, now being ordered can only be upheld if the modvat credit against which the earlier discharge of duty effected was ordered to be re-credited to the modvat deemed credit register. The lower authority has totally ignored this aspect. A perusal of the show cause notice indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyds Steel Industries Ltd. v. Union of India, 2005 (183) E.L.T. 351 wherein it was held that the amount debited in Cenvat account should be treated as amount debited in current account would lead to conclude that the appellant had discharged the duty as required during the period of forfeiture. In this view no further duty demands would be called for. When there are no duty demands, the penalty as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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