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TMI Blog2010 (5) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment has occurred – Held that: - short-payment that has occurred have not been dealt with in the show cause notice - default in payment and consequent liabilities are difficult to sustain - Rule 8(3A) cannot be invoked - order of the Commissioner (Appeals) in demanding differential duty and permitting credit of equal amount in cenvat credit account is set aside - penalty under Rule 25 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 and also not found to have submitted the monthly returns for the period on due dates to the jurisdictional Range Officer. The short paid amount totally amounting to Rs. 72,218/- relating to the period from May, 2006 to September, 2006 was paid on 28-10-06 along with interest of Rs. 2,272/-. Show cause notice dated 5th July, 2007 was issued holding that the duty paid by the party through cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty imposed under Section 11AC but converted the same as penalty of Rs. 40,000/- under Rule 25 of the Central Excise Rules, 2002. 4. The Department is in appeal seeking restoration of the order in original by setting aside the order of the Commissioner (Appeals). The party is in appeal seeking to set aside the demand confirmed and also to set aside the penalty sustained by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequences of treating such clearances as non-duty paid clearance such as seizure and confiscation, the prohibition regarding utilisation of cenvat credit, and the requirement of paying consignment wise will follow. In the present case, it is apparent that there is no allegation of default in payment but only short payment of duty in respect of five months. The reasons for short-payment that has oc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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