2003 (10) TMI 513

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..... as Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)].  In this appeal, M/s. Dhillon Kool Drinks & Beverages Ltd., are challenging the penalty imposed on them and the redemption fine demanded from them. 2. Shri Deepak Rai Walia, Executive Director of the appellants, submitted that they manufacture aerated water; that their facility of depositing duty on fortnightl .....

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..... lised the Cenvat credit during the restricted period due to ignorance; that there was no mala fide intention in making the payment of duty by utilising the Cenvat credit; that their intention is quite clear from the fact that they debited the whole amount of duty along with interest as soon as the department brought to their notice that the Cenvat credit could not be utilised during the period for .....

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..... deemed to be cleared without payment of duty and accordingly such goods are liable for confiscation and they are liable to penal action. 4. We have considered the submissions of both the sides. Rule 173G(1) of Central Excise Rules, 1944, clearly provided that during the period the facility to make payment of duty on fortnightly basis is forfeited, the manufacturer is required to pay excise .....

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