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TMI Blog2013 (11) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ant : Ms. Ranjana Shahi, Advocate ORDER Dr. Bharat Bhushan Parsoon, J. These two appeals under Section 35G of the Central Excise Act, 1944 (for short, the Act) are directed against common order dated 2.8.2011 (Annexure A-3) of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, the Tribunal) whereby order dated 20.12.2004 (Annexure A-2) passed by the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the department, the respondents could not have made use of Cenvat Credit Account and the duty was to be paid only through Personal Ledger Account (for short, PLA). Finding fault with the procedure of payment of duty, the Adjudicating Authority i.e. the Joint Commissioner, Customs & Central Excise confirmed the demand of Rs.8,04,195/- against M/s Punjab Castings Pvt. Limited and demand of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Compounded Levy Scheme could be discharged through cenvat credit. Payment of duty through cenvat credit account thus was found to be in order. Levy of interest and imposition of penalty by the Adjudicating Authority was set aside. 6. Learned counsel for the appellant has been heard while going through the paper books. 7. Plea of the department is that benefit of cenvat credit could not be avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss has been occasioned to the revenue. 9. Even if whole case of the department is considered in entirety, the only defect is in the procedure adopted by the respondents for discharging their duty liability. At this stage, findings of the Tribunal, are reproduced as below: "On careful consideration of the submission made from both sides, we find that the case put against the assessee in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these findings that both the appellate authorities had found no fault with the mode of payment of excise duty by the respondents. Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same instead of making payment through PLA; there is neither loss to the revenue nor there is evasion of duty. 11. Sequelly, the appeals being devoid of merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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