2009 (8) TMI 872

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..... Hariharan, JCDR, for the Respondent. [Order ]. - Heard both sides. In this case, the appellants were required to pay the duty for the month of June'05 and July'05 respectively on 5th July'05 and 5th August'05. However, the appellants paid the duty amount respectively on  5-8-05 and 5-9-05. The department's case is that they come under the provision of sub-rule 8(3A) of the Central Exc....

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....hority. But it is a fact that no date has been prescribed under sub-rule (2). 3. Heard ld. JCDR Shri V.V. Hariharan. He states that the reference to sub-rule (3A) of Rule 8 should be to the date prescribed in sub-rule (1) which appears to be correctly done in the later version of the Central Excise Manual. 4. After hearing both sides, I find that the appellants have paid the duty o....