9911796707
TMI Blog2003 (2) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal filed by M/s. TBK India Pvt. Ltd., S-114, MIDC Bhosari, Pune (hereinafter referred to as the appellants) against above-mentioned order wherein the Assistant Commissioner has forfeited the facility of paying the dues in instalment. 2. Briefly stated, the issue involved in the case is that the appellants are engaged in the manufacture of excisable goods and availing the facility of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by said decision the appellants have filed the present appeal. 3. The personal hearing in the case was held on 19-2-2003 Shri V.Y. Khare, Practicing Company Secretary appeared on behalf of the appellants. He reiterated the various contentions given in the grounds of appeal. He also produced original copies of proforma for monthly return of Cenvat credit, photocopies of which are taken o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the default is involving period of more than 30 days and thereby attracting the provisions of Rule 8(4) their facility of paying dues in instalment has been forfeited for two months and they have been ordered to pay duty consignment-wise in account current only. The Appellants have submitted that they are SSI unit working under Notification No. 9/2000-C.E., dated 1-3-2002. At the time of prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r prepared invoices and as per calculation taking into account rate of 9.6% the same was debited by Appellants amounting to Rs. 1,42,194.87 on 31-10-2002 which is reflecting in monthly abstract given with ER-1 and for the month of October, 2002 amounting to Rs. 1,61,646.22 debited on 30-11-2002 for November, 2002 which is also reflecting in monthly duty statement for November, 2002. The differenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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