2009 (8) TMI 872

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..... Heard both sides. In this case, the appellants were required to pay the duty for the month of June 05 and July 05 respectively on 5th July 05 and 5th August 05. However, the appellants paid the duty amount respectively on 5-8-05 and 5-9-05. The department s case is that they come under the provision of sub-rule 8(3A) of the Central Excise Rules, 1944, since there is a gap of 30 days in betw .....

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..... r sub-rule (2). 3. Heard ld. JCDR Shri V.V. Hariharan. He states that the reference to sub-rule (3A) of Rule 8 should be to the date prescribed in sub-rule (1) which appears to be correctly done in the later version of the Central Excise Manual. 4. After hearing both sides, I find that the appellants have paid the duty on the 31st day and in the second instance they had no choice to pay on the .....

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