2008 (6) TMI 500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against the Order-in-Appeal No. PD/91/Th-II/2003 dt. 26-9-03. 2. The relevant fact that arise for consideration are the appellant herein defaulted in making fortnightly payment hence the facility of paying duty fortnightly under the provisions of Rule....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appeal of the appellant on the ground of non-compliance of as well as on the merits. Hence this appeal. 3. The ld. Counsel submits that during the period when they debited and discharged the duty liability though Cenvat credit amount it was permitted to do so, as has been held by the Larger Bench of the Tribunal in the case of Noble Drugs Ltd. v. Commissioner of C. Ex., Nasik as reporte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. Commissioner (Appeals) while disposing the appeal of the appellant held as under :- "Taking into consideration the fact that appellants have not deposited the duty & penalty amounts as per waiver order dated 31-7-2003. I am left with no alternative but to dismiss the aforementioned appeals for non-compliance of Section 35F of CEA, 1944 as well as on merits. Therefore, the appeal petitions ar....