TMI Blog2011 (1) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposition of penalties are not sustainable - Decided in favour of assessee. - E/108/10 - - - Dated:- 6-1-2011 - Hon ble Mr. M.V.Ravindran, Member(Judicial) Ms. Mona, Advocate for the appellant. Mr. K.S. Chandrasekhar, JDR for the Revenue. Per M.V. Ravindran This appeal is filed against the Order-in-Appeal no.39/2009(H-IV)CE dt. 21/10/2009. 2. The relevant facts that arise for consideration are that the appellants herein are manufacturers of excisable goods and are working under the provisions of Central Excise Rules, 2002. For the month of October, 2006, they failed to pay the duty within the period as indicated under the provisions of Rule 8 of Central Excise Rules, 2002. However, the said amount of duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the duty on the expiry of 30 days along with interest. He would submit that in this case, they have paid the amount after a period of 45 days, hence the penalty provisions get attracted and penalty imposed by the Adjudicating Authority has been substantially reduced by the ld. Commissioner(Appeals). Hence, no interference is called for. 5. I have considered the submissions made at length by both sides and perused the records. It is undisputed that the appellants had violated the provisions of Rule 8(3A) by defaulting the payment of duty for the month of October, 2006. It is also undisputed that the said default was rectified by the appellants themselves without being intimated by the authorities in the month of December, 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty [on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer] before service of notice on him under subsection (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid : Provided that the Central Excise Officer may determine the amount of short payment of duty, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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