TMI Blog2015 (11) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... in payment of duty within prescribed period and the same is discharged beyond the period of 30 days from the due date of payment. In the present case, since the duty liability for the month of September 2011 was deposited on 18.10.2011 with the designated bank and the interest for 13 days was also paid by the appellant subsequently, in my opinion, the situation is governed under sub-rule (3) and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anty: This appeal is directed against the impugned order dated 31.07.2014 passed by the ld. Commissioner (Appeals), Central Excise, Faridabad. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Keys and pins (articles of steel), falling under Chapter 73 of the Central Excise Tariff Act, 1985. During the period September' 2011, the appellant had disclosed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2,19,140/- was credited in the Current Account on 31.12.2011. Further, for delayed payment of duty for 13 days (i.e. from 05.10.2011-due date to 18.10.2011-date of deposit), the appellant had paid interest amount of ₹ 7,673/-. However, by considering the date of deposit as 31.12.2011, the Department proceeded against the appellant for confirmation of the duty demand under Rule 8(3A) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the Ld. Counsel for both the sides and perused the records. 5. I find that the embargo created in Rule 8(3A) ibid has the application, in the eventuality, where the assessee defaults in payment of duty within prescribed period and the same is discharged beyond the period of 30 days from the due date of payment. In the present case, since the duty liability for the month of September 2011 was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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