9911796707
TMI Blog2006 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. 2. In brief, the applicant company was engaged in manufacturing Refactory Bricks materials falling under first schedule of the C.E. Tariff Act, 1985. The applicant was discharging their duty liability as per Rule 8 of the C.E. Rules, 2002 and was found to have defaulted in payment of duty amounting to Rs. 9,67,200/- for removal of excisable goods during the second fortnight of March 2002. The said duty was not paid within 30 days along with interest, which is required under the provisions of Rule 8(3) of the said Rule. Accordingly, Deputy Commissioner, C.E., Rourkela-II Division by virtue of the provisions of Rule 8(4) of the said Rule, forfeited the facility of payment of C.E. duty in installments and directed the applicant to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, which we have perused. In the said report the Respondent Commissioner narrated the fact mentioned above. He submitted that the applicant paid the entire duty amount in PLA entries in January 2005 and February 2005. He also submitted that provisions of Rule 8(3) and 8(4) are very clear and the applicant violated deeming provisions of law inasmuch as they have debited the duty liability from their Cenvat account. He cited an identical case of GKW Ltd., Titiagarh, in which it was categorically held if the amount is paid from the Cenvat account and not in PLA, by virtue of the deeming provisions of law, the clearance have to be considered as having been made without payment of duty. Hence, he prayed that immunity may not be granted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and true disclosure. The applicant company is registered with the Central Excise and filing returns regularly. The applicant deposited the entire additional duty liability in PLA, which was confirmed by the Revenue. We are of the view that applicants have fulfilled the conditions prerequisite for admission. We are, therefore, inclined to admit this application. The applications are accordingly admitted and allowed to be proceeded with. 7. Since the applicant has already deposited additional duty amount of Rs. 19,29,928/- in PLA entries in January, 2005 and February, 2005 as per annexure F to the application, no appropriation order is passed for the present. The matter will be decided in final hearing. 8. With the admission of this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
