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2019 (11) TMI 376 - AT - Central ExciseDefault in making payment within stipulated dates - bar on utilization of cENVAT credit - Department was of the view that the assessee having failed to make payment within the prescribed date has violated the provisions of Rule 8 (3A) of Central Excise Rules 2002 - HELD THAT:- In the present case, there is no evidence to show that appellant deliberately defaulted the payment during the disputed period - The short payment due to any clerical or calculation mistake cannot be viewed as default under Rule 8 (3A) of CENVAT Credit Rules 2002. If not yet paid, the excess paid duty shall be adjusted to the short paid cess. The demand of duty, interest or penalties cannot sustain - appeal allowed - decided in favor of appellant.
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