TMI Blog2009 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... harsh and reduced the period of forfeiture from two months to three weeks - the assessee-respondent(s) have paid the substantial duty in time and the balance has also been paid with interest. Therefore, hardly any loss has been caused to the Revenue. We see no ground to interfere with the order passed by the Tribunal - Commissioner (Appeals) has rightly reduced the period of forfeiture facility – Tribunal rightly confirmed the order of Commissioner – Revenue’s appeal is dismissed - 69 of 2009 - - - Dated:- 18-8-2009 - M.M. Kumar and Jaswant Singh, JJ. Shri Sanjeev Kaushik, Sr. Counsel, Government of India (Indirect Taxes), for the Appellant. [Order per: M.M. Kumar, J.]. - This order shall dispose of C.E.A. Nos. 69. 70 and 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-rule (1) of Rule 8 of the Rules. It had filed the return of Rs. 30,34,852/- for the month of July, 2005, whereas paid the duty of Rs. 20,61,091/- only through Cenvat Credit account. In this manner, there was a default of Rs. 9.73,661/- in discharge of duty liability for the month of July 2005. On 9-3-2006. the Assistant Commissioner, Central Excise Division. Sangrur-Adjudicating Authority issued a show cause notice to the assessee-respondent. On 26-7-2006, exercising the powers under Rule 8(3A) of the Rules, the Adjudicating Authority ordered forfeiture of the liability of payment of duty on monthly basis, which was available to the assessee-respondent under Rule 8(1) of the Rules, for a period of two months starting from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit by the BIFR. The Tribunal after noticing the judgment of Andhra Pradesh High Court rendered in the case of CCE, Guntur v. Andhra Cement Ltd., 2007 (216) E.L.T. 362 (A.P.) allowed the aforementioned appeals by holding that forfeiture of facility for two months was excessive and the Commissioner (Appeals) has rightly reduced the same to three weeks. The second set of appeals consist of the cases of M/s. Shiv Shakti Concast (P) Ltd. and M/s. Bhiwani Tubes (P) Ltd. wherein they committed default of payment of duty but later on paid the duty along with interest. While dealing with said cases, the Tribunal has relied upon the judgment of Gujarat High Court rendered in the case of Banian Berry Bearing Pvt. Ltd. v. Union of India, 2002 (52) R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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