TMI Blog2023 (10) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... r books. Goods were cleared under invoices, therefore, it is not a case of avoidance or evasion of excise duty. In this fact the proviso to section 11A has no application as the appellant have never intention to evade the payment of duty. The ingredients provided under proviso to section 11A for invoking suppression, fraud mis-declaration etc. do not exist in this case. As per Rule 8 regarding monthly payment of duty also, there is no specific provision for imposition of penalty. There is only a requirement of payment of interest in case of delay. As regard, the utilization of cenvat credit for payment of duty during default period, the same has been held in favour of the assesseein the Indsur Global Limited case by the Hon ble Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESH NAIR The issue involved in the present case is that whether appellant is liable for penalty under Section 11AC of CentralExcise Act, 1944, Rule 25 and Rule 27 of Central Excise Rules, 2002 and Rule 15(2) of Cenvat Credit Rules, 2004 in a case where the appellant have defaulted the monthly payment of duty within the stipulated time period and consequently they have paid subsequently the duty from cenvat credit. 2. Shri P.P. Jadeja, learned Consultant appearing on behalf of the appellant submits that the appellant have admittedly paid the interest wherever there is a delay. He further submits that this is a case of delayed payment of admitted liability of monthly excise duty, therefore, there is no malafide and appellant have nev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction has been recorded in their books. Goods were cleared under invoices, therefore, it is not a case of avoidance or evasion of excise duty. In this fact the proviso to section 11A has no application as the appellant have never intention to evade the payment of duty. The ingredients provided under proviso to section 11A for invoking suppression, fraud mis-declaration etc. do not exist in this case. As per Rule 8 regarding monthly payment of duty also, there is no specific provision for imposition of penalty. There is only a requirement of payment of interest in case of delay. As regard, the utilization of cenvat credit for payment of duty during default period, the same has been held in favour of the assesseein the Indsur Global Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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