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TMI Blog2009 (11) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... s preferred to pass one consolidated order in respect of five show cause notices then the provisions of sub rule 3 A of Rule 8 of the rules are attracted which make it clear that two months period would run either from the date of order or from the date of payment. The amounts due having been paid just after 30 days and within two months for each respective instance, then the forfeiture of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Appellate Tribunal, New Delhi(for brevity 'the Tribunal'). It has been claimed that the following substantial question of law would emerge from the order of the Tribunal. "Whether the Tribunal is justified in holding that forfeiture period of two months under the provisions of sub rule 3A of Rule 8 of the Central Excise Rules, 2002 for each instance of default would run concurrently?" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the forfeiture of period of two months for each instance i.e. penalty would run concurrently or it was to run continuously. According to sub rule 3(A) of Rule 8 of the rules, the forfeiture of period of two months is imposed for each instance of penalty. From a perusal of rule 3(A) of the Rules it is clear that the period of penalty shall be two months from the date from which the entire due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The amounts due having been paid just after 30 days and within two months for each respective instance, then the forfeiture of the facility to pay dues in monthly instalments would be for a period of two months from the date of passing of communication of the order. The order for each instance being a common order, the period of two months would in the facts and circumstances of this case necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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