9911796707
TMI Blog2008 (3) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]- These appeals have been filed against Orders-in-Appeal No.10 11/2005(T)CE dated 16.08.2005 passed by the Commissioner of Customs Central Excise (Appeals), Guntur. 2. The appellants are the manufacturers of Cylinders for Internal Combustion Engines, which are excisable. It is seen that the assessees had defaulted in the duty payment, which is paid at the end of the fortnight. In the following cases, the details of the fortnight, the due date and the actual date of payment are given. Fortnight Ending Due date Date of actual payment of duty 31.05.2002 05.06.2002 29.06.2002 15.06.2002 20.06.2002 20/22.06.2002 31.08.2002 05.09.2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs. 50,000/- and on the Managing Director to Rs. 20,000/-. The appellants are highly aggrieved over the impugned order. 3. Shri Ch. Venkateswara Rao, the learned Advocate, appeared on behalf of the appellant and Shri T.C. Raja Das, the learned SDR, for the Revenue. 4. We heard both sides. The learned Advocate pointed out that the appellant paid the entire duty demanded in the Show Cause Notice. He has given the details. Invoice Nos. Amount Mode of payment 380/23.9.02 to 399/30.9.02 Rs.2,31,227.00 In PLA on 5.10.2002 400/1.10.02 to 411/7.10.02 Rs. 1,71,686.00 In Cenvat Account on 19.10.02 412/7.10.02 to 431/15.10.02 Rs. 1,96,673.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n amount by Cenvat. In any case, it is recorded in the Order-in-Original that the factory of the appellant was closed for some time. Taking into account the fact that the factory was closed and there was some financial difficulty and also the fact that the entire duty had been paid, we find that in this case, the penalties imposed are not justified. Therefore, we set aside the penalties imposed. However, the appellants are liable to pay interest for the delayed payment. The matter is remanded to the Original Authority to calculate the correct interest within a period of four months from the date of receipt of this order and recover the same from them. Even if the appellants had paid the duty through Cenvat Account, the same may be adjusted, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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