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M/s. Anand Tissues Ltd. Versus C.C.E., Meerut-I

Liability to pay duty defaulted from the current account/in cash - the duty has already been paid through CENVAT credit account - Whether the interest is liable to be demanded from the appellant as the amount of duty on consignment basis has been paid without any delay by utilising the CENVAT credit and penalty can be imposed ? - Held that:- In the present case, since both the authorities below have admitted that the duty has been paid by the appellant on clearance of each consignment by utilisi .....

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terest liability again on the appellant is also not in conformity with the Cenvat statute. - It is an admitted fact on record that there was no intention on the part of the appellant to evade the payment of duty. Non-payment of central excise duty within the due date was due to the constraint in arrangement of funds, which cannot be attributable to fraud, collusion, wilful mis-statement, etc. Therefore, in view of the judgement of Hon'ble Gujarat High Court in the case of CC Vs. Saurashtra C .....

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the case are that for the months of May 2008, July 2008 and September 2008, the appellant had defaulted in payment of duty and the duty amount along with interest was paid after 30 days from the due date of payment. Such default payment of duty was objected to by Central Excise Department in terms of Rule 8(3) of the Central Excise Rules, 2002. For the periods of default, i.e., 05.07.2008 to 24.07.2008, 05.09.2008 to 30.09.2009 and 05.11.2008 to 09.11.2008, the appellant had paid the duty amoun .....

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d penalty of ₹ 50,000/- under Rule 25 of the Central Excise Rules, 2002. In appeal, the ld. Commissioner (Appeals) vide impugned order dated 26.05.2010 has upheld the adjudged demand confirmed in the adjudication order. Besides, pursuant to the appeal filed by Revenue, the ld. Commissioner (Appeals) has held that the respondent therein was liable to pay interest on the amount of duty confirmed by the adjudicating authority. 2. I have heard Shri Aalok Arora, ld. counsel appearing for the ap .....

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paid without any delay by utilising the CENVAT credit. (iii) Whether penalty can be imposed on the appellant under the facts and circumstances of the case. 4. The manner of demand of central excise duty is contained in Rule 8 of the Central Excise Rules, 2002. As per sub-Rule (1) of Rule 8, the duty on the goods removed from the factory during a month shall be paid by 5th / 6th day of the following month. If the assessee fails to pay the amount of duty by the above due date, as per the provision .....

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prescribed in sub-rule (1), then notwithstanding anything contained in said sub-rule (1) and sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2004, the assessee shall, pay excise duty for each consignment at the time of removal, without utilising the Cenvat Credit till the date the assessee pays the outstanding amount including the 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 penalties as p .....

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cise duty attributable to the months of May, July and September, 2008 were deposited by the appellant on 25.07.2008, 01.10.2008 and 10.11.2008 respectively along with interest. Further, for the default period, in terms of Rule 8(3A), the appellant paid the duty from its CENVAT credit account instead of paying it through current account/cash. 5. The validity of sub-rule (3A) of Rule 8 was the subject matter of dispute, came up for consideration before the Hon'ble Gujarat High Court in the cas .....

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