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2011 (6) TMI 640 - AT - Central ExciseDefaults in payment of duty beyond thirty days - case made out by revenue is that during the defaulting period the Appellants were required to pay duty on each consignment without availing Cenvat credit as required under sub-rule (3A) of Rule 8 - Held that:- interest will be payable from the date of each clearance to the date on which the default is made good that is 20-4-2007. - This is so because once the defaulted amount is paid, thereafter the payment made through Cenvat become proper even if it is paid before the date on which defaulted amount is paid, there is no case for demanding the duty paid through Cenvat credit to be paid again through cash/PLA. - Penalty under Rule 27 imposed amounting to Rs. 5000/-
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