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TMI Blog2005 (12) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... ification. The department issued a show cause notice to the appellant for the ineligibility of the SSI exemption notification to the branded products and demanded duty and sought to impose penalty. The adjudicating authority confirmed the demand and also imposed a penalty vide his order in original No. 57(2201-19)97-Dy. Comm. 38/97 dated 25-11-97. The appellants preferred an appeal against the said order in original. During the pendency of the appeal, the appellants vide their declaration dated 29-1-99 sought to settle the issue through Kar Vivad Samadhan Scheme. The said declaration was scrutinized by the Commissioner, Central Excise, Calcutta-I, and Form 2B dated 4-3-99 was issued to appellants, directing them to deposit an amount of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signated authority under Kar Vivad Samadhan Scheme. The Designated authority also accepted the said declaration and directed the appellants to deposit the amount determined by the Designated authority. The amount is also deposited credited to Govt. also. 5. I find that the request for the final certificate is denied only on the ground that the determined amount as deposited by the appellant was credited only on 7th April, 1999 and that is to say that payment was made after the expiry of 30 days. The said order of the Commissioner is reproduced below. GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE KOLKATA-V COMMISSIONERATE BAMBOO VILLA (4 TH FLOOR) : : KOLKATA-700014 ORDER D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the view that no certificate can be issued under KVSS because of their late payment. Accordingly, I hereby sanction refund of Rs. 1,70,418/- which was paid by the declarant under TR-6 Challan No. 1/1999-2000, dated 3-4-1999 . 6. I find that the Commissioner, Central Excise has not considered the case in totality. The date on which the Commissioner passed the order of rejection of final certificate, the Central Excise law was its amended to consider the date of deposit of cheque as payment date provided the same is not dishonoured. I find that, in this case the appellants had deposited a DD and it is an accepted fact that the amount of Rs. 1,70,418/- was credited to the Government account, on 7-4-99. The appellants had deposited t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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