2017 (8) TMI 992

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..... mmissioner has passed order for forfeiture of the monthly facility to pay duty on monthly instalment invoking sub-rule (3A) of Rule 8 of Central Excise Rules, 2002. Since sub-rule (3A) inserted and become effective from 1-4-2005, no action could have been taken for period prior to 1-4-2005 under sub-rule (3A) of Rule 8 therefore the order for the forfeiture of facility passed by the Asstt. Commiss .....

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..... ule 8 of Central Excise Rules, 2002. The fact of the case is that appellant defaulted the monthly payment duty for the month of January, 05 to March, 2005. Accordingly the adjudicating authority forfeited the facility to pay duty on monthly instalment under sub-rule (3A) of Rule 8 of Central Excise Rules, 2002 vide order dated 15-9-2005. Being aggrieved by the Order of the Asstt. Commissioner, app .....

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..... eunder the provision for forfeiture of monthly payment of duty was provided. I find that the Asstt. Commissioner has passed order for forfeiture of the monthly facility to pay duty on monthly instalment invoking sub-rule (3A) of Rule 8 of Central Excise Rules, 2002. Since sub-rule (3A) inserted and become effective from 1-4-2005, no action could have been taken for period prior to 1-4-2005 under s .....

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