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TMI Blog2011 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... not - If they paid the duty out of PLA, the duty already reversed modvat credit would again be credit to their modvat account - In such cases, Tribunal in a number of matters has held that the penalty to be imposed is under the provisions of Rule 27 of Central Excise Rules, which attracts maximum of Rs. 5000/-. Reference in this regard can be made to the Tribunal decision in the case of M/s. Saura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Alok Traders & Investment Pvt. Limited and an amount of Rs. 1.20 Lakhs in the case of M/s. Swan Laminators Pvt. Limited. 2. Learned advocate appearing for the appellants submits that there was a default on the part of the appellants to pay fortnightly/ monthly duty in time. As such, the facility to pay duty on the fortnightly/ monthly basis was not available to them and they were required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), as also in the case of Shaligram Laminators Pvt. Ltd vs. CCE Ahmd 2009 (247) ELT 649 (Tri. Ahmd.). 4. Learned consultant appearing for the appellants submits that the duty already stands paid by them from PLA. However, he has not been able to substantiate the above claim. Accordingly, I set-aside the impugned orders and remand the matters to Commissioner (Appeals) for fresh decision on the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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