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TMI Blog2013 (9) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... plied in a situation where differential duty liability has been complied with partially has been defaulted for this proposition. He relies upon the judgement of the current appeal of the Tribunal in the case Meenakshi Associates 2012-TIOL-587-CESTAT-DEL. 3. On the other hand, ld. A.R. would bring to our attention the judgement of the coordinate bench of the Tribunal in the case of Godrej Hershey Ltd. 2011 (263) ELT 663 (Tri- Del.) wherein the bench has held that payment of duty in part has to be considered as default of payment of the entire duty and is covered under the provisions of Rule 8(3A) of the Central Excise Rules, 2002. To support his argument that the default is to be considered as a default, and that the issue is covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment of Central Excise duty from the cenvat account in previously mentioned circumstances could not be treated as payment of Central Excise duty in respect of clearance affected during the previously mentioned period. Detail of Central excise duty deposited vide R 6 challans during the period June 2006 to March, 2007 and April, 2007 to March, 2008 are shown in respective notices. 16. For the sake of clarity we would like to add some more observations on this issue. Non-payment of excise duty arises often in administration of excise levy. Show Cause Notices are issued in such cases as per provisions of Section 11A of the Central Excise Act to recover duty short paid. Normally such short-payment can be made good by paying duty through C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 is the appropriate penalty and reduce the penalty on the Appellants to Rs.5,000/-. 5. As against this, the coordinate bench of Tribunal in the case of Godrej Hershey Ltd. has held as under: 23. Besides, the contention that it is only in case of total default in relation to the entire month that would amount to non-compliance of sub-rule (1) of Rule (8) if accepted, it would result in rendering the explanation to be nugatory. The Explanation (a) to the said Rule specifically provides that the duty liability shall be deemed to have been discharged only if the amount payable is credited to the account of the Central Government by the specified date. That apart sub-rule (1) nowhere makes any differentiation between payment of duty for the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an arise only in case where the interpretation of any ambiguous statutory provision is called for. Even otherwise to accept the argument sought to be canvassed on behalf of the appellants and if we read the provisions of law as it stands and compare the same with the erstwhile provision of law pointed out by the learned advocate for the appellants, it would clearly disclose the intention of law makers to make the provisions more stringent. Very fact that the facility of payment in installments is done away with and apart from providing that the duty liability has to be discharged by the specified date the provisions of law clearly explain that it is only upon the discharge of duty liability, as specified in the provision of law, and the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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