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TMI Blog2012 (11) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... g duty using Cenvat Account under Rule 8 (3A). As during the subsequent period, when the provisions relating forfeiture was operational, the appellant could not have utilized the Cenvat Credit account for payment of duty at all. In that view, the appellant was wrong in utilizing the Cenvat credit amount for payment of duty and this amount has to be made good by the appellant by payment in cash/PLA. In as much as the appellant has not paid this amount and there is a delay in payment, the appellant is also liable to pay interest thereon under Section 11AB and the appellant has to pay interest on the defaulted amount in PLA account. As regards the penalty of Rs.2 lakhs imposed u/r 25 can be imposed when the goods are held liable to conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a period of two months. The matter was appealed before the appellate authority who rejected the same and finally the matter reached this Tribunal. This Tribunal vide final order dated 15/10/2009 held that the appellant was liable to pay interest @ 13% and the penalty imposed on the appellant was reduced. There was no order passed by this Tribunal regarding forfeiture of monthly payment facility. 2.1 During the forfeiture period, the appellant utilised Cenvat Credit account partly for payment of duties which was forfeited by the order of the original adjudicating authority and the adjudicating authority vide order dated 18/03/2010 confirmed the demand for an amount of Rs.62,157/- paid through the Cenvat Credit account wrongly and dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity under Rule 8 (3A) ordered by the Assistant Commissioner, which implies that this issue was not challenged before the Tribunal and therefore, the forfeiture of monthly payment facility and cenvat credit availment attained finality. What was decided by this Tribunal was only the rate of interest liable to be paid and the amount of penalty imposed. Therefore, the appellant cannot agitate now the forfeiture of facility of paying duty using Cenvat Account under Rule 8 (3A). If the assessee defaults in payment of duty within 30 days from the due date along with interest, then the assessee is liable to pay excise duty for each consignment at the time of removal, without utilizing the Cenvat Credit till the date the assessee pays the outstandi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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