2008 (7) TMI 658

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....i T.C. Rajadas, SDR, for the Respondent. [Order]. - This is an appeal filed by M/s. Arjay Apparel Industries Limited, Tiriupur. Facts in brief are that the appellants paid duty on goods removed against invoices dated 13-8-2003 and 14-8-2003 on 30-9-2003 instead of on or before 5-9-2003. The payment was made from Cenvat account utilizing the credit earned during September 2003. Proviso to Rul....

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.... [2004 (168) E.L.T. 466 (Tri. - LB) and the Rashtriya Ispat Nigam Ltd v. Commissioner [2003 (161) E.L.T. 285 (Tri.)] interest was not payable by them. The lower authority found that the duty was paid on the lapse being pointed out by the department and not voluntarily. He, therefore, held that the decisions cited by the appellants did not apply to the case on hand. Accordingly, he sustained the im....

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....he shall be liable to pay outstanding amount along with interest at the rate notified by the Central Government on the outstanding amount for the period starting with first date alter the due date till the date of actual payment of outstanding amount. As the assessee had paid the duty due in the instant case, only with a delay of 292 days, interest paid was in accordance with law and there was no ....