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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 ..... Mr. Anil G. Shakkarwar, Member (Technical) Shri A. P. Mathur, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeals are filed by the appellant, M/s Baba Vishwakarma Engineering Co. (P) Ltd. & Shri Anupam Kamboj, Director of Baba Vishwakarma Engineering Co. (P) Ltd. against Order-in-Original No. 05/Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Tribunal No. 52314 52315/2015-EX[DB] dated 24/07/2015, whereby it was held that so far the amount of Rs. 1,58,56,152/- is concerned the proceedings under Rule 8 (3A) of the Central Excise Rules, 2002 are not sustainable. Accordingly, the appeal was allowed. 4. The present appeal also appears to be an offshoot of the said default as it refers the Show Cause Notice dated 20th July, 2008 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ed. Cess) and duty payable from Cenvat account was shown at Rs. 20,42,031/-. The amount shown as payable from PLA was not deposited by the appellant within 30 days from the due date. The said amount was deposited by the appellant through GAR-7 Challan at later date during the month of November & December, 2008 along with interest Rs. 42,110/-. Similarly for the month of September where amount sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember, 2015, this Tribunal distinguishing the same and relying on the ruling of the Apex Court in the case of Jayaswal Neco Ltd. reported at 2015 (322) E.L.T. 587(SC), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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