TMI Blog2009 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty - only case of the revenue is that the appellants failed to produce rewarehousing certificate and CT(3) certificate - fact that the appellants paid duty within three months of their failure to produce certificate as per the provisions of the notification show that the appellants had no such intention – appeal of revenue rejected - E/1423/2008 - A/248/2009-WZB/AHD - Dated:- 15-1-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility by paying in cash and not by debiting in the CENVAT credit account which was actually consisting of deemed credit. The revenue has taken the stand on the ground that there was an intention to avoid payment of duty on the part of respondents and therefore in terms of a para-6 of notification No. 6/2002, entire payment should have been made in cash. 2. Shri Sameer Chitkara on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or paid or has been short-levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any provisions of the Central Excise Act or of the rules made thereunder with intent to evade payment of duty". 4. The notification allows the benefit of deemed credit and Revenue has relied upon this clause to deny th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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