2006 (1) TMI 542

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....s falling under Chapter No. 34 and 54 of the Central Excise Tariff Act, 1985. They were availing facility under erstwhile Rule 173G of the Central Excise Rules, 1944 for payment of Central Excise duty on installment basis. 4. The assessee/respondents have assessed the duty on the goods cleared during the period April 2000 to Dec. 2000 to the tune of Rs. 16,05,500/-(Rupees Sixteen Lakhs Five Thousand Five Hundred only), out of which the assessee has paid Rs. 8,34,091/- (Rupees Eight Lakhs Thirty Four Thousand Ninety one only) through Cenvat Account and Rs. 5,38,609/- (Rupees Five Lakhs Thirty Eight Thousand Six hundred Nine only) from PLA from time to time. Thus there is a balance outstanding duty of Rs. 2,32,000/- (Rupees Two Lakhs ....

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.... an Order-in-Original and allowed the appeal. Thus the Department came in appeal before the Tribunal. 6. The Department's contentions are that the Commissioner (A) has misunderstood facts that the Department had sought to recover the duty of Rs. 2,32,000/- (Rupees Two Lakhs Thirty Two Thousand only) on the clearances effected during the period June 2000 to Dec. 2000 on payment of duty through Cenvat account. As a matter of fact the amount has is not been cleared either through PLA or Cenvat. An amount of Rs. 2,32,000/- (Rupees Two Lakhs Thirty Two Thousand only) is still outstanding. The Commissioner (A) is on the fact and considered that the assessee has paid the amount through Cenvat. But record shows that the entire amount paid t....