2004 (8) TMI 554

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..... .P. Arora, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. The appellant filed these appeals against the adjudication order passed by the Commissioner of Central Excise. In these cases, the relaxation provided under Rule 173PP(5) of Central Excise Rules for payment of duty was allowed by the Revenue. The appellant cleared the goods and thereafter raise .....

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..... y equal to the average weekly duty paid during the previous months in his P.L.A. at weekly intervals and make necessary adjustment within 7 days of the close of the month. The appellants were making necessary debit entries as per the above-mentioned Board circular. The Revenue raised the demand on the ground that rate of duty on the date of issuance of the invoice is applicable. We find that Colle .....

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