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TMI Blog2010 (6) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Avinash Thete, SDR, for the Respondent. [Order]. - Brief facts of the case are such that the appellant is engaged in the manufacture of Electrical Stampings falling under Chapter 85 of Central Excise Tariff Act, 1985 and having Central Excise registration. The appellant is paying Central Excise duty on monthly basis as provided in Rule 8 of Central Excise Rules, 2002. 2. On sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le (1) and sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2004, the assessee shall pay the excise duty for each consignment at the time of removal without utilizing the Cenvat Credit till date the assessee pays the outstanding amount including interest thereon; and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. 6. On the other hand, the learned SDR submitted that the provisions of Rule 8(3A) of Central Excise Rules, 2002 are very clear and once the rule has been contravened, the goods have to be deemed to have been removed without payment of duty and the manufacturer has to be penalized accordingly. He submits that Rule 25 provides for penalty in the case of removal of the goods without pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also held in that case that provisions of Section 11A(2B) was applicable. In this case, the provisions of Section 11A(2B) cannot be applied in view of the provisions of Rule 8(3A) of Central Excise Rules, 2002. 9. In the case of Shaligram Laminates Pvt. Ltd. v.. CCE, Ahmedabad - 2009 (247) E.L.T. 649 (Tri.-Ahmd.), it was held that there was no order passed by any authority requiring the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vidushi Wires Pvt. Ltd. v. UOI - 2003 (156) E.L.T. 168 (Bom.), are applicable to the facts of the case. In view of the specific provisions of Rule 8(3A) of Central Excise Rules, 2002 discussed above, the appellant is liable to pay penalty under Rule 25 of Central Excise Rules. However in view of the fact that provision of Section 11AC are not attracted and there was only delay in payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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