9911796707
TMI Blog2004 (6) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... it which accrued to them between 1st and 4th of the succeeding month. By this they have utilised Cenvat credit of Rs. 99,598/- for paying duty for the second fortnight for the above said months. Such credit was not accrued to them till the last day of the month for which duty was paid. The Superintendent of Central Excise, therefore, asked them to make payment of the said amount through PLA and also to pay interest till actual payment of duty is made. They accordingly paid the duty through TR-6 Challan along with interest. Subsequently they filed refund claim for Cenvat credit of Rs. 99,598/- which was granted to them. They also filed another refund claim for the amount of interest paid by them but the same was rejected by the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7AB(1)(b). He, therefore, stated that the appellants had paid less duty for the second fortnight of each month from June, 2000 to September, 2000. However, the same was made good by them by making payment along with the interest under TR-6 Challan. They subsequently filed refund claim for Modvat credit which was wrongly utilised by them and also for the amount of interest. The refund for Cenvat credit was allowed to them, however, the refund claim for the interest was disallowed. The appellant s reliance on the decisions in case of Elgitread India Ltd. v. CCE - 2001 (133) E.L.T. 172 (Tri. - Bang.) and Punjab Haryana High Court decision in the case of Devi Dass Gopal Krishan Ltd. v. Union of India - 2002 (140) E.L.T. 56 (P H), is not app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner was upheld by the Commissioner (Appeals). 6. We find that as per Rule 173G(1)(d) which reads as under - If the manufacturer fails to pay the amount of duty payable by the due date, he shall be liable to pay the outstanding amount along with interest at the rate of twenty-four per cent per annum on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount. This rule is clear that if the manufacturer fails to pay duty on due date, he is liable to pay interest along with outstanding amount. Since the appellants had paid the interest under this provision, their reliance on the Tribunal s decision in the case of Elgitread India Ltd. v. CCE - 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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