TMI Blog2017 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... lement restricted to the withdrawn privilege, the appellant has cleared the goods without payment of duty which is an offence under CEA, 1944 warranting recovery of duty and imposition of penalty - appeal dismissed - decided against appellant. - E/441/2012 - A/85403/17/SMB - Dated:- 14-9-2016 - Shri C J Mathew, Member (Technical) None for the appellant Shri S.V. Nair, Asstt. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of actual payment of outstanding amount; while there is no deadline for payment of such default amount, non-compliance beyond thirty days, in accordance with rule 8(3A) is visited with denial of facility of monthly payment and CENVAT facility till the outstanding amount is discharged along with interest thereof. Accordingly, such defaulter is required to pay duty through account current and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arances of April amounting to ₹ 1,27,602/- was discharged by utilising CENVAT credit of ₹ 1,26,550/- with payment through account current of the balance amount of ₹ 1,044/- along with interest, on 15 th May 2010. 4. The entire duty liability was discharged along with interest on delayed payment as required under rule 8(3) of Central Excise Rules, 2002 but the rigours of rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the goods without payment of duty which is an offence under Central Excise Act, 1944 warranting recovery of duty and imposition of penalty. The failure of the lower authorities to insist that the duty liability be discharged by debit in account current does not allow the appellant to claim exclusion from culpability. The appellant was liable to be visited with detriment consequence upon the deem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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