TMI Blog2017 (1) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had paid the duty twice, once through Cenvat credit and again in cash and once duty has been paid in cash along with interest, appellant is well within his right to take recredit of the same - appeal allowed - decided in favor of appellant. - E/22165/2014-SM - Final Order No. 20307/2017 - Dated:- 23-1-2017 - Shri S.S. Garg, Member (J) Shri V.R. Balasubramani and G.H. Pradyumna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules, 2002, if an assessee failed to pay the amount of duty with interest beyond 30 days from the due date he shall pay duty for each consignment at the time of removal without utilizing the Cenvat Credit till such date, the outstanding amount including interest are completely paid. It appeared that during the month of March 2010 and April 2010 the appellant had utilized the total of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw as the same has been passed against statutory provisions. He further submitted that both the Assistant Commissioner and the Commissioner (Appeals) have taken a narrow view of the matter. He also submitted that there is no dispute about the fact that the appellant had paid the duty twice first in Cenvat credit account and later in cash. Once duty has been paid in cash as insisted by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT in Appeal No. 431/2011 [2014 (301) E.L.T. 247 (Tribunal)] wherein it was held by the Tribunal that on payment of duty in cash which had been paid in CENVAT credit earlier, the appellant would be entitled to take recredit. On the other hand, the learned AR reiterated the findings of the impugned order. After considering the submissions of both the parties and perusal of the material on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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