9911796707
TMI Blog2017 (6) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the appellant could not deposit entire duty in March, 2008, which they claimed to have been deposited by 9th May, 2008. The case of the department is that short fall of the duty for the month of March, 2008 which amount to Rs. 8,28,116/- was paid only by 24th June, 2008. Utilization of Cenvat credit being not permissible as per sub rule(3A) of Rule 8(1) which comes to Rs. 14,83,991/-. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest was deposited by the appellant by 9th May, 2008. As regard the clearances of 1st May, to 9th May, 2008 appellant paid duty from PLA therefore entire amount of duty till the payment of entire dues of March 2008 i.e. on 9th May, 2008 appellant have not utilized any Cenvat credit for payment of duty for the period from 1st May to 9th May, 2008. He submits that the appellant on the insistence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g judgments: (a) Malladi Drugs & Pharmaceuticals Ltd Vs. Union of India [2015(323)ELT 489(Mad)] (b) Sandley Industries vs. Union of India [2015(326) ELT 256(P&H)] 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. 5. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of discount the credit notes were issued subsequent to the month of March, 2008. In this regard, I find that discount was declared by the appellant in the month of March itself and the same was offered to the customers, credit notes issued subsequently is only procedure to pass on the discount when discount already known in the month of March, 2008 itself therefore assessable value shall be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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