2008 (2) TMI 698

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....ant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The appellants defaulted in paying excise duty by 5th of following month, as required under Rules, amounting to Rs. 49,35,300/- for the month of March, 2006. As such, the jurisdictional Assistant Commissioner passed an order dated 5-6-06 under sub-rule 3A of Rule 8 of ....

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....arger Bench in the case of M/s. Noble Drugs Ltd. & Ors. v. Commr. of Central Excise, Nasik - 2007 (215) E.L.T. 500 (Tri.-LB). He also states that since the Assistant Commissioner's order was passed without hearing the appellants, the same is void and in this regard, he cites the decision of the Hon'ble High Court of Punjab & Haryana in the case of Krishna Engineering Works Ltd. v. Union of India -....

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....not be cured by rectification. 3. We find force in the submissions made by the ld. SDR. In the instant case, the appellants have not till date paid the requisite amount by cash or from PLA which is the requirement under the cited sub-rule 3A of Rule 8. The Id. SDR is right that the Larger Bench decision cited by the ld. Consultant, is not applicable in this case specifically after amendmen....

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....appeal which makes the said order of the Assistant Commissioner final. 4. In view of the foregoing, we are of the view that the appellants have failed to discharge their duty liability inasmuch as they have paid the same through Cenvat Credit which is not permissible under the cited sub-rule 3A of Rule 8. Hence, we have no hesitation in upholding the demand of duty and interest thereon. Ho....