9911796707
TMI Blog2002 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Commissioner, Chandigarh-I was deposited by the appellant in full, the amount of Rs. 10,87,824/- deposited on 25-3-98 at the behest of AC was paid from their own pocket by the appellant. Refund of the amount is admissible to them. Further, Hon'ble Tribunal in the case of M/s. Punjab Beverages (P) Ltd. - 2000 (118) E.L.T. 506 has held that where duty is paid subsequent to the date of clearance, the presumption under Section 12B is not applicable. Further, the appellant has also deposited excess duty of Rs. 1,36,870/- for the month of March, 1998 on 31-3-98. They have also filed refund of this amount. I find the CE duty liability for the month of March, 1998 was deposited in the month of March, 1998 itself. This amount of duty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents herein filed appeal before the Commissioner (Appeals) who held as indicated in the preceding paragraph. Being aggrieved by this order the Revenue has filed the captioned appeal. 3. Arguing the case for Revenue Shri M.M. Dubey, learned DR submits that the respondents herein declared the duty payable at the rate of Rs. 4,14,592/- per month; that the respondents herein discharged their duty liability during September, 1997; that the Assistant Commissioner directed the respondents herein to deposit the differential duty amount of Rs. 10,89,824/- up to February, 1998 along with interest of Rs. 61,400/- for the deferred amount; that the respondents herein deposited Rs. 4,14,592/- as duty liability for the month of March, 1998 and continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the respondents herein deposited Rs. 13,99,728/- towards central excise duty for the months of September, 1997 to February, 1998. The annual production capacity of the respondents' unit was yet to be determined finally. The Assistant Commissioner directed the respondents herein on 16-3-98 to deposit Rs. 10,87,824/- more by 25-3-98 as their duty liability for the material period was Rs. 24,87,592/-. The respondents herein deposited a sum of Rs. 10,87,824/- under protest on 25-3-98 and for the month of March, 1998 they deposited Rs. 1,36,670/- on 31-3-98. The Commissioner on 3-3-99 finally determined annual production capacity of the furnace. According to the final capacity the duty amount came to Rs. 58,49,290/- whereas the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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