9911796707
TMI Blog2008 (2) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11D is applicable - invoice shows that goods (SS scrap) were cleared on payment of 8% of the amount of value - duty is paid on fortnightly/monthly basis and debited the duty from Cenvat account and therefore, Section 11D cannot be attracted –– revenue plea is rejected – demand not sustainable X X X X Extracts X X X X X X X X Extracts X X X X ..... ity confirmed the demand of duty on both score and imposed penalty. The Commissioner (Appeals) set aside the recovery of amount under Rule 6(3) of Central Excise Rules, 2002. The Commissioner (Appeals) upheld the confirmation of demand of Rs. 1,60,833/- under Section 11D of Central Excise Act, 1944 and reduced penalty to Rs. 1,00,000/-. 2. The learned Advocate on behalf of the appellants placed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants cleared SS scrap on payment of duty at the rate of 8% as evident from the invoice. It is seen that the duty was discharged as fortnightly/monthly basis from PLA/Cenvat account. The Tribunal in the case of Inductotherm (India) Pvt. Ltd. (Supra) held that when the assessee proved the fact that during the relevant period, they deposited the amount by making debit entry in the Cenvat a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. Since the provisions of Section 11-D are not at all applicable in the present case, we find that the impugned order is liable to be set aside and we do so." 5. In view of the above decision of the Tribunal, I find that in the present case, the appellants cleared the SS scrap on payment of duty as is evident from the invoice and debited duty from PLA/Cenvat account. Therefore, the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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