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TMI Blog2014 (12) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment through PLA along with interest. In these circumstances, the respondents are entitled for Cenvat Credit of duty paid through Cenvat credit account. Therefore, the ld. Commissioner (Appeals) has rightly dropped the demand of duty for taking suomotu credit. Further, as for the act of default, the respondent has already been penalized under Section 173Q of Central Excise Rules, 1944, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 173G read with Rule 49 of Central Excise Rules, 1944. This facility was withdrawn by the Dy. Commissioner on 24.1.2001 as the respondent defaulted in making the payment. Consequent to that the respondent was required to pay Central Excise duty during which they cleared their PLA on consignment basis at the time of clearance of the goods. However, the respondent continued to pay the duty throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty and revenue challenged the said order for dropping the demand. The Commissioner (Appeals) relying on his own order passed for dropping the demand as well as penalty on the respondent. Aggrieved from the said order, revenue is in appeal for demanding the duty, interest and for levy of equivalent amount of penalty on the respondent. The respondent has also filed a cross objection to the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have rectified the mistake committed by them. In these circumstances, penalty under Section 173Q of the Central Excise Rules, 1944 can be imposed up to ₹ 5000/- only. 6. Considering the fact that in this case the default made by the respondent has been rectified by making the payment through PLA along with interest. In these circumstances, the respondents are entitled for Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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