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TMI Blog2008 (6) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : P.K. Das, Member (J)]. Both the appeals are arising out of a common order and therefore, the same are being taken up together for disposal. 2. The Appellant No. 1 Company is engaged in the manufacture of printed cartons (packing material), labels and leaflets etc. classifiable under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985. The Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther been alleged that at the time of clearance of labels, the appellants paid duty from Cenvat account instead of PLA. The Adjudicating Authority denied the exemption benefit wherein the goods were cleared on payment of duty through Cenvat account. He confirmed the demand of duty of Rs. 2,29,647/- by calculating duty at the rate of 16% ad valorem (i.e. normal rate of duty) and penalty of equal am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nda Siel Power Products Ltd. v. CCE, Pondicherry reported in 2006 (206) E.L.T. 808 (Tri. - Del.). 4. The learned DR reiterates the finding of the Commissioner (Appeals). He submits that the appellant had not maintained records and inventories in respect of inputs and capital goods. He further submits that admittedly the appellant had not paid duty in cash or through account current. So, the Adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d signatory of the appellant-company, in his statement recorded before the Central Excise officers stated that by mistake in some cases, they paid duty from Cenvat credit account. It was also stated that it occurred inadvertently due to lack of knowledge. The learned Advocate drew the attention of the Bench, the relevant portion of Memo of Appeal wherein it is stated that appellant had sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red is a record of accounts. In the present case, we find that there was sufficient balance in both accounts. It appears that the errors were committed while making debits of duty from account current and cenvat account, exemption benefit cannot be denied. 6. In view of the above discussion and respectfully following the decision of the Tribunal in the case of Honda Siel Power Products Ltd. (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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