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TMI Blog2024 (3) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... e due date of payment - bar to utilize the CENVAT Credit account for payment of duty - Rule 8(3A) of the Central Excise Rules, 2002 - HELD THAT:- It is found that in the Show Cause Notice, there is no proposal to impose penalty of Rs.7,43,28,193/-. The Show Cause Notice has not even demanded the said amount as duty from the respondent. The appeal filed by the Revenue is not maintainable before thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thousand and Ninety Three)only already paid by the noticee from PLA, is appropriated/adjusted against the duty confirmed. I order for recovery of the amount of duty of Rs. 38,44,966/- (paid from Cenvat Credit) from the Noticee from PLA, under Section IIA of the Central Excise Act, 1944. The amount of Rs. 42,18,134/- which was neither paid from PLA nor from Cenvat Credit and remained outstanding is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the course of audit, it was found that during the period from May, 2007 to March, 2008, the respondent had defaulted in making the payment beyond thirty days from the due date of payment. This default continued till July, 2010. Therefore, it was found that for the period from May 2007 to July, 2010, the respondent had cleared sponge iron of the value of Rs.58,55,77,891/- involving Excise Duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2002 read with Section 11AC of the Central Excise Act, 1944. 4. The matter was adjudicated and the total demand proposed in the Show Cause Notice of Rs.80,63,100/- was confirmed along with interest and penalty of an equivalent amount was also imposed under Rule 25(1)(a) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. Against the said order, the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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