TMI Blog2011 (1) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants had not paid duty on due dates therefore the Appellants were debarred from utilizing CENVAT credit for subsequent clearances - Appeal is dismissed - E/627/2010 - A-35/KOL/2011, - Dated:- 14-1-2011 - Shri S.S. Kang, J. Shri D.K. Saha, Consultant, for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order]. Heard both sides. 2. Appellant filed this A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Thousand Four Hundred and Seventeen only) from P.L.A. whereas there was no balance in P.L.A. 4. The case of the Revenue is that as Appellants failed to deposit appropriate duty on due dates therefore subsequent clearances by utilizing CENVAT credit were not permissible as per the provisions of Rule 8(3)A of Central Excise Rules. 5. Contention of Appellants is that factual aspect of payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the due date as prescribed under the Rules the assessee shall pay excise duty for each consignment at the time of removal without utilizing the CENVAT credit till the date the assessee pays the outstanding amount including interest thereon and in event of any failure it shall be deemed that such goods have been cleared without payment of duty . In view of the above position of law as Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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