9911796707
TMI Blog2012 (3) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... from his unit in July, 2009 was Rs. 14,07,357/-. He adjusted the duty liability to the tune of Rs. 10,13,750/- against the Cenvat credit available in his account. Thus, there was a shortfall of excise duty payable to the extent of Rs. 3,93,607/-. The appellant issued cheque No. 514314, dated 1-9-2009 for Rs. 3,93,607/- drawn on Punjab National Bank, in favour of the Revenue, for payment of unpaid excise duty for the month of July, 2009. The cheque, however, was dishonoured by the Bank. It is the case of the appellant that he was not informed of dishonor of the cheque either by the Bank or by the Department. On coming to know of this fact on 2-2-2010, the appellant paid the duty amount of Rs. 3,93,607/- and interest amounting to Rs. 25,234/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded and a penalty of Rs. 1 lakh was imposed on the appellant. 6. Feeling aggrieved by the aforesaid order, the appellant has preferred the instant appeal wherein he has moved the stay application seeking waiver of condition of pre-deposit of the adjudged demand, interest thereupon and the penalty. Ld. Counsel for the appellant has contended that the appellant has suo motu paid the deficiency of excise duty amounting to Rs. 3,93,607/- vide cheque No. 514314, dated 1-9-2009 issued in favour of the Revenue drawn on Punjab National Bank. Unfortunately, the cheque was dishonoured but this fact was not brought to the notice of the appellant, which resulted in making good the shortfall of excise duty with interest. However, the balance excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cash, availed of credit from Cenvat credit account, which amounts to violation of Rule 8(3A) of the Rules. As such, the order-in-appeal cannot be faulted. Learned Departmental Representative further submits that even after committing the default in relation to payment of excise duty for the month of July, the appellant further committed default for the months of August to December, 2009. Thus, it is contended that there is no case made out for waiver of condition of pre-deposit. 8. We have considered the rival submissions and perused the impugned order. It is undisputed that the cheque for payment of balance excise duty for the month of July amounting to Rs. 3,93,607/- issued on 1-9-2009 was dishonoured. Therefore, prima facie, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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