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2015 (11) TMI 1615 - AT - Central ExciseDemand u/r 8(3A) of the Central Excise Rules, 2002 read with Section 11A of the Central Excise Act, 1944 - due payment of duty - Held that: - I find that the embargo created in Rule 8(3A) ibid has the application, in the eventuality, where the assessee defaults in payment of duty within prescribed period and the same is discharged beyond the period of 30 days from the due date of payment. In the present case, since the duty liability for the month of September 2011 was deposited on 18.10.2011 with the designated bank and the interest for 13 days was also paid by the appellant subsequently, in my opinion, the situation is governed under sub-rule (3) and not under sub-rule (3A) of Rule 8 ibid. It is not in dispute that the bank account of the appellant has been credited with ₹ 7,21,000/- on 18.10.2011. Transferring the amount from the bank account to the Current Account at a later date due to ignorance on the part of the dealing assistant cannot be a defensible ground for confirmation of the demand under sub-rule (3A) ibid, especially in view of the fact that the appellant had paid the interest amount for delayed payment of duty - appeal allowed - decided in favor of appellant.
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