TMI Blog2016 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... e not discharged the duty liability on monthly basis within stipulated time in terms of Rule 8(1). Hence Rule 8(3A) conditions apply for subsequent clearances. They were supposed to pay duty on each consignment and also without utilizing the cenvat credit - reliance placed on the decision of the case of Steel Tubes of India Ltd. vs. C.C.E., Indore [2016 (2) TMI 684 - CESTAT NEW DELHI] where it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods and were availing cenvat credit on inputs and the capital goods and using the same to discharge duty on final products. It was noticed that during the period January 2010 to November 2010 the appellants were clearing excisable goods but have not discharged duty within time period prescribed as per Rule 8 (1) of Central Excise Rules, 2002. Accordingly, the provisions of Rule 8(3A) came int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is amount, an amount of ₹ 11,23,262/- has been paid through cash already by the appellant. The same was ordered to be appropriated. Additional penalty equal to the duty demand was also imposed on the appellant under Rule 15 of the Cenvat Credit Rules, 2004. 2. In appeal it is pleaded that full duty liability has been discharged along with interest and there is no further amount of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. vs. C.C.E., Indore 2016 (337) ELT 306 (Tri-Del.), it was held that the duty liability when fully discharged, payment of the amount again by cash only which will result in to re-credit of already debited credit is not necessary. The Tribunal referred to the decision of the Hon ble Madras High Court in the case of Malladi Drugs pharmaceuticals Ltd. vs.UOI 2015 (323) ELT 489 (Mad.) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana High Court in Sandley Industries vs. UOI 2015 (326) ELT 256 (P H) in Writ Tax No.85/2011 order dated 4.8.2016. We note that the Hon ble Supreme Court in Jayaswal Neco Ltd. 2015 (322) ELT 587 (SC) held that the duty payment through cenvat credit during default period is acceptable mode of discharging duty. 4. In view of the above analysis and decided cases, we find no merit in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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