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TMI Blog2017 (5) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... 404 - SUPREME COURT], wherein it has been interpreted the terms pay excise duty for each consignment by debit to Account Current held that it could not be said to be the only mode of payment of duty during this period. Payment through Cenvat credit is also a valid mode of payment - demand under Rule 8 (3A) of the Central Excise Rules, 2002 set aside - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice dated 20th May, 2009, have been issued on the fact that for the period May, 2007 to December, 2007 the appellant-assessee had contravened the provisions of Rule 8 (3A) of the Central Excise Rules, 2002. For the said period, a separate Show Cause Notice No. 10/Commissioner/GZB/08 dated 25th July, 2008 was issued demanding Cenvat credit amounting to ₹ 1,58,56,152/- utilised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77/- was paid by the appellant through Cenvat whereas it was mandatory on the part of the appellant that the payment of duty for the month of January, 2008 should have been discharged in Cash and on consignment-wise, as provided under Rule 8 (3A) of the Central Excise Rules, 2002. Similar, observations are there for the month of February, 2008, March, 2008, April, 2008, May 2008, June, 2008 July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited by the due date that is 5th October, 2008 and the said amount was deposited later on 20th January, 2009 along with interest. 5. So far the matter relating to July September, 2008 is concerned, we find that the said issue have been settled by a Coordinate Bench of this Tribunal in GEI Industrial System Ltd. Versus Commissioner of Central Excise, being Final Order dated the 21/10/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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