2007 (6) TMI 385

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..... This is a case filed by the Revenue challenging the order of the Commissioner (Appeals) dated 28-10-2005. An intimation has been received from the respondent's side stating that their corporate office is located at Ludhiana and their advocate is stationed at Delhi. Therefore, adjournment is sought. As no valid ground is forthcoming, the request is rejected and the matter is being taken up for h .....

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..... y on 18-3-2004. The learned Commissioner (Appeals) had accepted the plea of the respondents that there was a delay of sanction of refund in respect of months of July 2003 to November 2003 and that they were forced to avail the credit on their own starting from February 2004 onwards. The Revenue is whingeing that the party failed to discharge the duty liability by due date in respect of clearances .....

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..... Central Excise Act, if the assessee fails to pay the amount of duty by the due date, he shall be liable to pay the outstanding amount alongwith interest at the rate of 2% per month or Rs. 1000/- per day whichever is higher for the period starting with the first day after due date till the date of actual payment. According to him, delay in finalization of refund claim cannot be a ground for violat .....

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..... ther words, this mechanism has been adopted to "operationalise the exemption envisaged under the notification". Operationalising this mechanism of exemption has to necessarily take note of the procedure with regard to payment of duty and also refund of duty. As per this special mechanism, it is envisaged that the manufacturer shall submit a statement of duty paid to the Assistant Commissioner by t .....

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..... 8 and Section 11 need to be interpreted to accommodate the assessee and not to penalize him for no fault of his. In my opinion, it is high time that the human face of the administration gets revealed in such queer moments and not the iron clause (if not claws) that may end up harassing the honest tax-payers. Going by this ratio, I do not find enough force in demanding the interest from the appell .....

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