TMI Blog2008 (3) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... d without payment of duty. Therefore, they are not entitled to avail the Cenvat credit for the clearance of the good during the disputed period - the Appellant is directed to pay the duty amount from the PLA and, thereafter, the Appellant would be eligible for Cenvat credit to the corresponding amount in their Cenvat accounts - appeal dismissed. - E/1211/2006-SM(BR) - 806/2008-SM(BR)(PB) - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 and August, 2003 through RG-23 A Part-II Account. The adjudicating authority confirmed the demand of duty of Rs. 2,82,267/-, which they failed to pay from PLA and payment of interest and also imposed penalty of Rs. 25,000/- under Rule 25 of the Central Excise Rules, 2002. The Commissioner (Appeals) upheld the adjudication order. 2. Ld. Advocate on behalf of the appellant submits that the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. 4. After hearing both the sides and on perusal of the records, I find that the appellants have not paid the duty during the period from April, 2003 to June, 2003 and they were not having sufficient amount in Cenvat Credit Account on the last day of the relevant months. The appellant paid the duty subsequently from their Cenvat Account. Admittedly, the appellants had no sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty in PLA, the assessee will be eligible for Cenvat credit to the corresponding extent in their Cenvat accounts. As regards the penalties on the assessees are concerned, I find that equal amount of penalty imposed in both the cases is too harsh in view of the peculiar facts of the case. Accordingly, I reduce the penalties to Rs. 35,000/- on RPL and Rs. 25,000/- on PPL. The penalty on Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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