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2011 (3) TMI 522 - AT - Central ExciseWaiver of pre-deposit - default to pay fortnightly/ monthly duty in time - whether the appellants have subsequently paid the duty out of PLA or not - If they paid the duty out of PLA, the duty already reversed modvat credit would again be credit to their modvat account - In such cases, Tribunal in a number of matters has held that the penalty to be imposed is under the provisions of Rule 27 of Central Excise Rules, which attracts maximum of Rs. 5000/-. Reference in this regard can be made to the Tribunal decision in the case of M/s. Saurashtra Cement Ltd vs. CCE Rajkot (2008 -TMI - 90327 - CESTAT, AHMEDABAD) - the appellants submits that the duty already stands paid by them from PLA. However, he has not been able to substantiate the above claim - matter remanded back for fresh decision on the stay petitions, after verifying the appellant's claim of payment of duty from PLA and in the light of the law declared in the above referred cases, in respect of penalties.
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