2017 (12) TMI 318

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..... ORDER Per: Anil Choudhary The issue in this appeal is whether the Commissioner (Appeals) have rightly dropped the demand raised under Rule 8(3A) of Central Excise Rules, 2002. 2. The brief facts are that appellant is registered with the Central Excise authorities and is engaged in the manufacture of corrugated boxes, corrugated sheets & rolls, and availing CENVAT credit under the provisions of .....

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..... spective months of July and August, 2013. In view of the said default they were required to discharge duty on consignment basis on the clearances effected during 06/09/2013 to 31/03/2014 and were barred from utilization of CENVAT credit for payment of duty during such time under Rule 8(3A). It was observed that the appellant did not discharge duty liability consignment wise during September, 2013 .....

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..... ed by the Excise Department. It was found that the wrong challan numbers were put in the relevant ER-1 return by their employee, and actually the duty had not been deposited/short deposited. It was further submitted, that subsequently on knowing the fact, the said short paid duty along with interest at applicable rate was paid by them by cash under Challan Nos.00003 dated 26/10/2013, 00004 dated 0 .....

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