Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 92 - HC - Central ExciseFailure to deposit the monthly duty liability in terms of rule 8(1) of the Central Excise Rules - Liability to pay the duty consignment-wise and only through the PLA since the period of default was beyond 30 days from the due date - Duty paid by availing CENVAT Credit - Held that:- Orders which had been passed by the Tribunal both on the original application as well as on the modification application are fair and proper. A prima-facie finding has been recorded that there was a breach on the part of the appellant to comply with the provisions of rule 8(1), which mandates that the duty has to be paid by the fifth day of the following month. Rule 8(3A) thereafter stipulates that if there is a default in payment of duty beyond 30 days from the due date, then notwithstanding anything contained in sub-rule (1) and sub-rule (4) of rule 3 of the Cenvat Credit Rules, 2004, the assessee has to pay duty for each consignment including interest without utilizing the Cenvat credit. It was the Cenvat credit which was utilized by the appellant despite the default. The Tribunal has directed the appellant to deposit an amount of ₹ 5,26,305/- with a further qualification that upon this deposit, the Cenvat credit would be re-credited to the account. We have also noted above that the only submission which was raised before the Tribunal, was based on an order passed in a miscellaneous application dated 12 June 2013. The Tribunal has furnished cogent ground for holding that the order on the miscellaneous application in some other matter had no application for the simple reason that in that case the appellant had deposited much more than what was directed to be deposited by way of pre-deposit - No substantial question of law arises - decided against assessee.
|