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Kakda Rolling Mills Versus C.C.E., Bhopal

2016 (11) TMI 697 - CESTAT NEW DELHI

Demand - utilization of CENVAT credit for payment of excise duty - non-discharge of duty within time period prescribed as per Rule 8 (1) of Central Excise Rules, 2002 - invocation of Rule 8(3A) - appropriation of duty already paid through through Personal Ledger Account (PLA) - Held that: - the appellants have 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 .....

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s held that the duty payment through cenvat credit during default period is acceptable mode of discharging duty - demand not justified - appeal allowed. - Central Excise Appeal No. 57049 of2013 - Final Order No. 54873/2016 - Dated:- 8-11-2016 - Dr. Satish Chandra, President And Mr. B. Ravichandran , Technical Member Shri S.S. Dabas, Advocate for the appellant Shri G.R. Singh, A.R. for the respondent ORDER Per B. Ravichandran The appellants are engaged in the manufacture of excisable goods and we .....

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ignment without utilizing cenvat credit till all the amounts are paid with interest. The appellants have utilized for cenvat credit payment of duty and also in certain cases did not pay duty consignment wise during the impugned period. Accordingly, proceedings were initiated to demand and recover an amount of ₹ 1,49,17,065/- in cash along with interest. The amount of ₹ 81,89,434/- already paid through Personal Ledger Account (PLA), in normal course, was sought to be appropriated agai .....

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has been discharged along with interest and there is no further amount of excise duty to be paid. It was contended that the payment through cenvat credit cannot be held as no payment of duty. Reliance was placed on decided cases in this regard. 3. We have heard both sides and perused the appeal records. The only point for decision is the liability of the appellant to pay duty only through cash because of default in payment of duty during certain months. The admitted facts of the case are that t .....

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