9911796707
TMI Blog2004 (10) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... at length and proceed to dispose of the appeals themselves after waving requirement for pre-deposit. 2. The facts leading to the passing of the impugned orders are almost identical. The appellant is a manufacturer of excisable goods and make payment of excise duty through debit in their PLA (Personal Ledger Account). First credits are made into the PLA Account by issuing Cheques. Thereafter, ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s imposition of penalties had been proposed in the show cause notice. When the cases came for adjudication, Original authorities held that the demand of interest was not justified since the duty amounts remained paid. However, he imposed penalties of Rs. 25,000/- and 15,000/-. The appellants filed appeal before the Commissioner (Appeals) against these orders. The Commissioner rejected the appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules. The learned Counsel for the appellants has further pointed out that the Larger Bench order has been passed taking into account the decision of the Apex Court in the case of K. Saraswathy v. P.S.S. Somasundaram Chettiar and Commissioner of Income Tax, Bombay South v. M/s. Ogale Glass Works Ltd. As against this the learned DR has brought to my notice a decision of the Bombay High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing interest cannot arise. Appellants' case is also covered by the decision of the Larger Bench of this Tribunal, which decision was rendered relying on the decision of the Apex Court. However learned DR has pointed out that the facts in the present case are different inasmuch as the deposit of Cheque has not been made in the authorized Banks; but before the CAO. I don't think that makes a differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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