9911796707
TMI Blog2013 (9) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 to March 2008. The department is of the view that since the appellant failed to discharge the monthly duty liability by the due date and the period of delay was beyond 30 days from the due date, the provisions of Rule 8 (3A) will become applicable and accordingly during that period, the appellant would forfeit the facility to pay duty on monthly basis and would be required to pay duty consignment wise and through PLA only without utilising the Cenvat credit. Since, the appellant during the period of forfeiture had not paid duty consignment wise and through PLA, a show cause notice was issued to them for payment of duty during the period of forfeiture through PLA and also for imposition of penalty on them on this count under Rule 25 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even if the appellant were had actually cleared the goods on payment of duty through Cenvat credit account, was no contravention of the provisions of Central Excise Rules. He, therefore, pleaded the impugned order directing the appellant to pay an amount of Rs. 3,43,708/- once again through PLA and also imposing penalty under Rule 25 is not correct. However, with regard to delay in filing of ER-1 return, he pleaded that there was delay but for this, the penalty of Rs. 5,000/- is not warranted. He, therefore, pleaded that the imp0ugned order is not correct. 4. Shri B.B. Sharma, the learned DR, defending the impugned order pleaded that the judgment of Hon'ble Bombay High Court in the case of Lloyds Steel Industries Ltd. vs. Union of India ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) in this regard are very clear as this rule provides that when the period of delay in discharge of monthly duty liability by the due date exceeds 30 days from the due date, the assessee looses the facility to pay duty on monthly basis and is required to pay duty on each clearance and that too through PLA without utilising the Cenvat credit. Rule 8 (3A) specifically provides that if during the forfeiture period, the duty is not paid consignmentwise or is paid by utilising Cenvat credit in respect of certain goods cleared, such clearances would be deemed to have been made without payment of duty and all the consequences for the same as prescribed in the Central Excise Rules, would follow. Since, in this case admittedly even during forfeitur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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