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of <h1>Tribunal orders duty payment from account current, imposes penalty. Respondents liable.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus KAPIL STEEL LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, INDORE Versus KAPIL STEEL LTD. - 2005 (186) E.L.T. 321 (Tri. - Del.) Issues: Revenue challenge to impugned order, non-payment of duty, payment from RG 23, re-credit of duty amount, penalty imposition.In this case, the Revenue challenged an order where the adjudicating authority did not confirm the duty demand as per the show cause notice but directed to follow the Asstt. Commissioner's order regarding duty and penalty. The Revenue argued that the respondents failed to pay duty from the account current as per the Asstt. Commissioner's order, instead paying from RG 23, leading to clearances without duty payment for September and October 2001. The Revenue contended that duty confirmation with interest and penalty was necessary. On the other hand, the respondents' counsel asserted compliance with the Asstt. Commissioner's order by paying duty through the account current post the specified fortnight. The counsel argued that even if duty was paid from RG 23 later, it did not constitute non-payment. The counsel also requested re-credit of the duty amount if directed to pay from the account current.Upon review, the Tribunal found that the respondents were obligated to pay duty from the account current for September and October 2001 per the Asstt. Commissioner's order issued on 31-8-2001. Despite paying duty from RG 23, it did not fulfill the requirement under Rule 8(4) of the Central Excise Rules. Therefore, the respondents were held liable to pay duty from the account current for the specified months along with interest. However, the Tribunal allowed re-credit of the duty amount debited from RG 23. Additionally, a penalty of Rs. 20,000 was imposed on the respondents for failing to pay duty as per the Act's rule.Conclusively, the Tribunal allowed the Revenue's appeal, directing duty payment from the account current with interest and imposing a penalty. The respondents' cross-objections were also disposed of. The order was pronounced in open court on 10-3-2005.
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