TMI Blog2016 (12) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge their duty liability for the month of May 2011 within time as stipulated in Rule 8(1). Accordingly, the clearances made from June 2011 November 2011 utilizing cenvat credit were considered as non-duty paid clearance and the duty was confirmed with interest to be paid by cash. The appellants pleaded that the amount payable by them for the month of May 2011 was correctly worked out and ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount again by cash only which resulted in to re-credit of already debited credit is not necessary. Appeal allowed - decided in favor of assessee. - Central Excise Appeal No.58001 of 2013 - Final Order No.54872/2016 - Dated:- 8-11-2016 - Mr. (Dr.) Satish Chandra, President and Mr. B. Ravichandran , Technical Member Present Shri Manish Saharan, Advocate for the appellant Present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.1.07 to 31.3.11. He also imposed penalty of ₹ 5 lakhs on the appellant. 2. We have heard the ld. Counsel for the appellant and the ld. A.R. for Revenue. Admittedly, the appellant did not discharge their duty liability for the month of May 2011 within time as stipulated in Rule 8(1). Accordingly, the clearances made from June 2011 November 2011 utilizing cenvat credit were considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion before the Tribunal in various cases. In Steel Tubes of India Ltd. vs. C.C.E., Indore - 2016 (337) ELT 306 (Tri-Del.), it was held that the duty liability when fully discharging payment of the amount again by cash only which resulted 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat High Court in Indsur Global Ltd. vs. UOI - 2014 (310) ELT 833 (Guj.) and Punjab Haryana High Court in Sandley Industries vs. UOI - 2015 (326) ELT 256 (P H) in Writ Tax No.85/2011 order dated 4.8.2016. The Hon ble Supreme Court in Jayswal Neco Ltd. - 2015 (322) ELT 587 (SC) held that the duty payment through cenvat credit during default period is acceptable mode of discharging ..... X X X X Extracts X X X X X X X X Extracts X X X X
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