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TMI Blog2014 (6) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... Arul, Supdt.-AR JUDGEMENT Per Mathew John: The applicant is a Central Excise assessee, who defaulted in payment of their Central Excise dues, as declared by them for the month of July, 2008. However, the amount defaulted was paid in Sept.08 and the interest on defaulted amount was paid in Mar.'09 only. Thus, as per the provisions of Rule 8(3A) of the Central Excise Rules, 2002 the appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have made delayed payment as their company was a loss making one. Besides, the delayed payments were made good by paying the defaulted amount along with interest, which was good enough. Once they came out of the defaulted period, such payment became proper, according to him. Hence, at worst there can be interest liability on account of wrong utilisation of Cenvat credit. In this regard, he rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty demand has to be paid in cash only and if the same is paid in Cenvat credit, it cannot be considered as payment of duty. He says that these are clandestine clearances without payment of duty. In this regard, he relies on several decisions. 5. Considered arguments on both sides. We do not agree with the argument that the clearances made by the applicant were clandestine removals because the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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