2011 (1) TMI 1075

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..... SDR, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this Appeal against the imposition of penalties imposed under Section 11AC of the Central Excise Act. 3. Briefly stated the facts of the case are that Appellants are engaged in the manufacture of paper and paper boards and working under the CENVAT Credit Scheme. A Show Cause Notice was issued to the Appellants .....

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..... 8(3)A of Central Excise Rules. 5. Contention of Appellants is that factual aspect of payment of duty as narrated above is not in dispute. The contention is that even though the appropriate duty has not been paid on due dates there is no bar for payment of duty from CENVAT account. 6. The contention of Revenue is that there is a clear intention to evade payment of duty as Appellants fil .....

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..... eemed that such goods have been cleared without payment of duty". In view of the above position of law as Appellants had not paid duty on due dates therefore the Appellants were debarred from utilizing CENVAT credit for subsequent clearances. In these circumstances and in view of the fact that Appellants in the monthly return shown the payment of appropriate duty whereas the appropriate duty has n .....

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