TMI Blog2015 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case is only a case of excess withdrawal for few days. The appellant has been paying regularly the duty even in the subsequent fortnight. Even if they would have paid duty in a particular fortnight by PLA, i.e. without excess withdrawal, the so called as withdrawal would be available to them for payment in the next fortnight. - this is a fit case for waiver of penalty - Decided in favour of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th of that month. Similarly, for payment of duty of second fortnight on the last day of the month. It was seen that while paying the duty on 20th of a month or 5th of a month, they were utilizing the credit availed by them during 15th to 20th of that month or 1st to 5th of that month. This was in contravention of Rule 8 wherein they could have utilized the credit available to them on 15th of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in view of the said stay order, there is nothing further to be done as far as the main demand is concerned and hence at present, the appeal is only relating to the penalty imposed on the main appellant and the director. The learned counsel also submitted that in their own case, this Tribunal vide order No. A/483/C-IV/SMB/2007 dated 13.3.2007, has set aside the penalty and the said case was for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has been paying regularly the duty even in the subsequent fortnight. Even if they would have paid duty in a particular fortnight by PLA, i.e. without excess withdrawal, the so called as withdrawal would be available to them for payment in the next fortnight. 6. Keeping in view the facts and circumstances of the case and without going into the legality of the issue, we consider this i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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