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TMI Blog2012 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts of the case are that M/s. Marim International filed a rebate claim for goods, i.e. Audio Cassettes (Unrecorded), removed directly from their factory premises. The adjudicating authority, after considering the applicant's written and oral submissions, found that although the applicant had exported the goods in March 2008, they had debited the duty involved in August 2008 and had thereby, not complied with the provisions of Notification No. 19/04 dated 6-9-2004 issued under Rule 18 of the rules read with condition (i) of part-I, Chapter 8 of the C.B.E.C. Manual of Supplementary Instructions. The adjudicating authority rejected the rebate claim of vide the impugned order. 3. Being aggrieved by the said Order-in-Original, applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the date of actual payment of the outstanding amount. 4.3 In the present case applicant had a sufficient balance in the RG-23A Pt-II register at the end of March 2008 for paying duty on exported goods cleared during the month of March 2008 and the same had not been utilized upto August 2008, hence, the applicant had correctly debited the duty in question in the month of August 2008 in terms of first proviso of sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2004 read with Rule 8(3)(3A) of the Central Excise Rules, 2002. 4.4 Applicant had rightly debited the duty in question in the month of August 2008, in terms of first proviso of sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2004 read with Rule 8(3)(3A) of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri Ravinder Singh, Consultant and Shri Daman Preet Singh, Consultant on behalf of the [Applicant] who reiterated the grounds of Revision Application. The respondent department vide their counter reply, mainly stated that the applicant cleared the goods for export in the month of March, but paid the duty against the exported goods only in the month of August. As such, the applicant did not pay the duty at the time of removal. The applicant did not follow the procedure in Rule 8 as much as they failed to discharge the duty obligation on monthly basis. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the original autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch. Rule 10 requires maintenance of Daily Stock Account, by giving complete details of goods produced and manufactured including amount of duty actually paid. 9. From the harmonious reading of all the provisions mentioned above, it can be concluded that for the goods cleared in month of March, the duty was to be paid by 31st of March and such actual payment of duty should be entered in daily stock register. Government notes that applicant did not pay duty at the time of export of goods and as such failed to fulfil the abovesaid conditions stipulated under supplementary instruction/Rules. 10. Government further observes that sub-rules (3) and (3A) of Rule 8 provides for payment of duty along with applicable interest if the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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