2008 (6) TMI 477

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..... The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of P.P. Caps classifiable under heading 8309 of the Schedule to the Central Excise Tariff Act, 1985. In the month of December, 2005, they received duty paid defective material in their factory. After intimation to the Superintendent of Central Excise by letter dated 12th December, 2005, they availed th .....

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..... d a letter dated 23-3-06 and appeared for personal hearing. By order dated 4-4-06, the Assistant Commissioner of Central Excise directed the appellant to pay Central Excise duty for each consignment by debiting to the current account only for the period of two months. The Commissioner (Appeals) upheld the adjudication order. 2. The learned Advocate submits that appellants paid the duty in terms .....

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..... ring both the sides and on perusal of the record, the appellants paid duty for the month of December, 2005 by 5th of the following month. The learned Advocate submits that they have paid duty for the month of December, 2005 of Rs. 6,37,990.60 whereby the amount of Rs. 20,839/- was utilized against the returned goods from Cenvat account. The learned Advocate submits that the appellant rightly utili .....

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