9911796707
TMI Blog2014 (2) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... d auto tubes falling under Chapter 40 of the first schedule to the Central Excise tariff Act. From the scrutiny of the monthly ER I return, filed by the respondent for the period February, 2008 to March, 2008, it was found that they did not pay the central excise duty of Rs.2.50 lakhs by the relevant date i.e. 5th March,2008 and 31.3.2008 respectively in terms of provisions of Rule 8 of Central Excise Rules. The duty was subsequently paid by them along with interest, only on 23.7.08. 4. The dispute in the present appeal relates to the period December, 2009 to August, 2010. It stands alleged that during the said period the appellant has used Cenvat credit for payment of duty, which they were required to pay through their PLA. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said period i.e. 5.04.08 to 22.7.08. These goods in terms of Rule 3(A) shall be deemed to be cleared without payment of duty in terms of Rule 8(3A) of the Rules and necessary consequences follow. During the succeeding periods from 23.7.2008 to 31.1.2009 and 1.2.2009 to 30.11.2009, the appellant continued to clear goods on payment of duty in Cenvat account which also in terms of Rule 8 (3A) supra had been termed as cleared without payment of duty. Show cause notices were issued to the appellant for recovery of duty from PLA/cash on the clearances of impugned goods made by the appellant during the aforementioned period of 23.7.2008 to 30.11.2009 and the said show cause notices were adjudicated vide order-in-original No. 54-55/CE/ADC/LDH/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow. In the present case, the appellant defaulted in payment of duty for the months of February and March, 2008 and defaulted amounts of duty alongwith interest for these months were paid by the appellant on 23.7.2008. As such in terms of provisions of sub-rule (3A) of Rule 8, they were liable to pay duty for each consignment from PLA/cash without utilizing Cenvat credit till 23.7.2008 only. Since the period involved in this case is subsequent to 23.7.2008 i.e. from Dec., 2009 to August, 2010, the appellant were not required to pay duty in terms of provisons of Rule 8(3A) of the rules during this perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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