2016 (9) TMI 1231

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..... u Mohan Damodhar ] 1.1 The facts in brief are that the appellants, manufacturers of Portland Cement falling under Chapter sub-heading No.25232910, had defaulted in payment of Central Excise duty beyond 30 days from the due date for the months of June 2012 and July 2012 on 06-08-2012 and 07-09-2012, instead of due dates on 06-07-2012 and 06-08-2012 respectively. Show Cause Notice dated 27-01-2014 .....

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..... ut payment of duty consignment wise in current account and by irregularly paying duty by utilizing CENVAT credit should be treated as goods cleared without payment of duty and imposed redemption fine of Rs. 1,00,000/- in lieu of confiscation; confirmed the demand of CE duty of Rs. 28,33,350/- in terms of Sub Section (1) of Section 11A of CEA along with interest at applicable rate under Section 11A .....

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..... evade payment of duty the provisions of Rule 25 are not attracted. 3.2 The learned Commissioner even otherwise failed to give a finding as to how the judgement of the Honourable High Court of Gujarat in the case of CCE V/s Saurashtra Cements Limited reported in 2010 (260) ELT 71 (T) is not applicable. 4. Learned counsel for Appellant, Shri Nitesh reiterated the grounds of appeal. He further poi .....

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..... Excise Department. It is their case that due to acute financial constraints the duty liability for the month of July, 2010 and August 2010 were paid with delay ie. beyond the period of 30 days from due date stipulated under Rule 8 of Central Excise Rules. Thus as per Rule 8(3A) for clearances effected from 06-09-2010 onwards there was bar in utilizing the Cenvat Credit. It is submitted that the ap .....

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..... f, the imposition of penalty for contravention of the said rule will not lie. The impugned order to this extent is not sustainable. No other arguments were put forward. 4. The impugned order is set aside to the extent of imposition of penalty under Rule 25(1) of Central Excise Rules. The appeal is allowed in the above terms, with consequential reliefs, if any." 7. Respectfully following the ra .....

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