TMI Blog2009 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... is given for the same - In terms of Rule 8(3A), the goods cleared in such a way have to be treated as having been cleared without payment of duty and the consequences and penalties as provided in Rule 25 of Central Excise Rules shall follow. As such, it is seen that the penalties provided in terms of Rule 25 of Cenvat Excise Rules, would apply and not Section 11AC, as has been done by Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of such manufacture was paid from Cenvat account to the extent of Rs. 3,27,147/- and from PLA to the extent of Rs. 23,902/- along with interest on 19-9-07 and 3-10-07. 2. In the above background, proceedings were initiated against the appellant to confirm the demand on the ground that the same was required to be paid without utilizing the Cenvat credit in terms of sub-rule 3(A) of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, passed the following order: "(i) Since the duty amounts have already been discharged, there can no further duty Demands determined. (ii) No penalty is called for under the provisions of Section 11AC of the Central Excise Act, 1944. (iii) Interest liability on delayed payment is confirmed. (iv) Penalty of Rs. 15,000/- is imposed on the assessee under the provisions of Rule 25 of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of stay order, the appellants was directed to deposit duty amount from PLA and subject to said deposit of duty, they were given liberty to make the corrective entry in their Modvat credit. The appellants have already done so. 5. As regards interest and penalty, I find that the same stand confirmed in the order of Assistant Commissioner, which was not appealed against by the appellant. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
