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TMI Blog2012 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to pay duty on each consignment basis. Admittedly, the assessee has not challenged the said order dated 4/12/2002 and in gross violation of the aforesaid order continued to pay excise duty on fortnightly basis by debiting the CENVAT Credit in the RG 23 and PLA accounts - the assessee has neither challenged the order withdrawing the facility to pay duty on fortnightly basis nor paid duty on e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 4/12/2002 withdrawing the facility for payment of excise duty on fortnightly basis and the assessee was directed to pay the duty on each consignment basis. 3. As the assessee failed to comply with the order dated 4/12/2002, show cause notice was issued and by an order in original dated 30/7/2004 duty demand of ₹ 5,80,253/- with interest and penalty of an equivalent amount was confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the appellant-assessee submitted that the question raised in this appeal is covered in favour of the assessee by the decision of the Tribunal in the case of Noble Drugs Ltd. V/s. Commissioner of C. Ex., Nasik reported in 2007 (215) ELT 500 (Tri-LB), an unreported judgment of the Kerala High Court in the case of Thanikkudam Bhagawati Mills Ltd. V/s. CCE, Calicut in Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g duty on fortnightly basis was challenged and in the meantime clearances were effected by paying duty on each consignment basis by debiting the CENVAT credit balance in the respective accounts maintained by the assessee. In the present case, the assessee has neither challenged the order withdrawing the facility to pay duty on fortnightly basis nor paid duty on each consignment basis. Thus, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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