9911796707
TMI Blog2017 (7) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... and were required to pay excise duty of Rs. 4,18,456/- (Rupees Four Lakhs Eighteen Thousand Four Hundred and Fifty Six only) in respect of the goods cleared during November 2008. As per Rule 8(1) of the Central Excise Rules 2002, the due date for payment of duty i.e Rs. 4,18,456/- (Rupees Four Lakhs Eighteen Thousand Four Hundred and Fifty Six only) was 05.12.2008 and with interest by 05.01.2009 considering the gross period of one month. However, the appellant had paid only Rs. 68,140/- (Rupees Sixty Eight Thousand One Hundred and Forty Only) towards total duty liability of Rs. 4,18,456/(Rupees Four Lakhs Eighteen Thousand Four Hundred and Fifty Six only) by utilizing the available cenvat credit which means duty to the extent of Rs. 3,50,31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Two Lakhs Fifty Two Thousand Six Hundred and Five only) paid in cash and to impose penalty. The proceedings culminated in the passing of Order-in-Appeal dated 25.02.2011 by the Commissioner where the penalty was reduced to Rs. 5,000/- (Rupees Five Thousand only). Thereafter the appellant vide letter dated 10.11.2009 and 16.12.2009 addressed to the Assistant Commissioner sought permission to take back the cenvat credit of Rs. 2,52,605/- (Rupees Two Lakhs Fifty Two Thousand Six Hundred and Five only) since consequential amount had been paid in cash. The said letters were addressed to the Department well within a period of one year from the date of payment and hence the said letters were within limitation of one year as prescribed under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of cash and by this appeal, the appellant only wants to take recredit of the amount of duty paid twice amounting to Rs. 2,52,605/- (Rupees Two Lakhs Fifty Two Thousand Six Hundred and Five only) which has wrongly been denied by the Department. Therefore, I hold that the appellant is entitled to take re-credit of the amount of Rs. 2,52,605/- (Rupees Two Lakhs Fifty Two Thousand Six Hundred and Five only) and the question of limitation does not arise as retaking of credit is simple and book adjustment. With this I allow the appeal of the appellant with the direction that the appellant is entitled to take re-credit of the amount paid twice. Accordingly, the appeal is disposed of. (Operative portion of the Order was pronounced in open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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