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TMI Blog2008 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... harge their duty liability inasmuch as they have paid the same through Cenvat Credit which is not permissible under the cited sub-rule 3A of Rule 8. Hence, we have no hesitation in upholding the demand of duty and interest thereon. However, subject to the appellants paying the duty amount in cash/PLA, they are allowed to reverse the Cenvat credit and utilize the same for future clearance in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or each consignment for a period of two months. The appellants admittedly did not follow the said order issued in terms of the said sub-rule 3A which required them to pay duty on each consignment without utilizing the Cenvat credit. Consequently, the impugned order has been passed by the jurisdictional Commissioner confirming demanded duty for the period August, 2006 to October, 2006 along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department states that the Larger Bench s decision cited by the ld. Consultant is not applicable to the case in hand as the said decision as recorded in Para 3 thereof, related to the period prior to amendment of sub-rule 3A of Rule 8, w.e.f. 31-3-05. He also states that the appellants have not filed any appeal in respect of the order passed by the Assistant Commissioner and therefore, the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Assistant Commissioner s order to be valid as the appellants had an opportunity to file an appeal against the same to the Commissioner (Appeals), but having not done so, they have accepted the said order and are in fact trying to argue that they have implemented the said order by payment from the Cenvat Credit Account, which is not permissible. In the case of M/s. Krishna Engineering Works L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse the Cenvat credit and utilize the same for future clearance in accordance with law. As regards the penalty, we are of the view that ends of justice shall be met if the same is reduced to Rs. 1.00 lakh (Rupees one lakh). We order accordingly. The appeal is otherwise rejected except for reduction of the penalty amount. Stay petition also gets disposed off. (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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