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2012 (3) TMI 431 - HC - Central ExciseDemand of duty with interest and penalty - withdrawal of facility to pay duty on fortnightly basis - Held that: - by an order dated 4/12/2002, the assessee’s facility to pay duty on fortnightly basis was withdrawn and the assessee was directed to pay duty on each consignment basis. Admittedly, the assessee has not challenged the said order dated 4/12/2002 and in gross violation of the aforesaid order continued to pay excise duty on fortnightly basis by debiting the CENVAT Credit in the RG 23 and PLA accounts - the assessee has neither challenged the order withdrawing the facility to pay duty on fortnightly basis nor paid duty on each consignment basis. No fault can be found with the decision of the Tribunal in confirming the orders passed by the authorities below - appeal dismissed.
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