TMI Blog2018 (9) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... using the CENVAT account when there is a delay in payment of duty - appeal dismissed - decided against Revenue. - Appeal No. E/380/2009 - Final Order No. 42036/2018 - Dated:- 18-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri M. Kannan, Advocate for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and imposed penalty of ₹ 25,000/- under Rule 25 of Central Excise Rules, 2002. In appeal, Commissioner (Appeals) set aside the same. Hence department is now before the Tribunal. 3. On behalf of Revenue, ld. AR Shri S. Govindarajan reiterated the grounds of appeal. 4. On behalf of the respondent, ld. counsel Shri M. Kannan submitted that under Rule 8(4) of Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Commissioner of Central Excise, Chennai Vs. Star Drugs Research Lab Ltd. 2016 (338) ELT 652 (Mad.), has held that during the period of forfeiture of facility of the payment of duty on fortnightly basis, an assessee can discharge duty liability either out of current account / PLA or by utilizing CENVAT account. The period involved in the present appeal is prior to 31.3.2005 on which d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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