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TMI Blog2010 (2) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... was not paid on such removal in terms of Rule 8 of Central Excise Rules, 2002. The appellant had contented that the goods removed under the cover of the above said invoices were subsequently returned to the factory in the same month and therefore, duty was not paid in terms of Rule 8 of Central Excise Rules, 2002, as duty for the entire month has to be paid before 5th of next month. Since, the goods were received in the same month, the invoices were cancelled and the duty was not paid as actual removal of goods had not taken place. 3. The adjudicating authority came to the conclusion that the appellant has not discharged duty liability as per provisions of Rule 8 of the Central Excise Rules, 2002 and hence, confirmed the demand along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 of the CER. He reiterates the findings of the Commissioner (Appeals). 7. I have carefully considered the submissions made at length, by both sides and perused the records. It is undisputed facts that the appellant had invoiced and cleared the goods for home consumption vide Invoice Nos. 313 dated 16-12-2005 and 333 dated 3-1-2006. It is undisputed that as per Rule B of the Central Excise Rules, 2002, the appellant was required to discharge the duty liability by 5th of the succeeding month for a clearance made in a particular month. It is also undisputed that in respect of clearances made in December 2005 and January 2006, the goods returned back to the factory premises within the same month and intimation regarding cancellation of invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods in any other place outside such premises, without payment of duty subject to such conditions as he may specify." 9. It can be seen from the above reproduced rule that sub-rule (1) clearly indicates that the duty on the goods cleared shall be payable as provided under Rule 8 of the Central Excise Rules, 2002. The provisions of Rule 8 clearly indicates that duty on the goods removed from the factory shall be paid by 5th of the succeeding month. In the case before me, it is undisputed that the goods were returned back in the very same month in which they were cleared. it is also seen that intimation regarding receipt of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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