2009 (1) TMI 682

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....cate, for the Respondent. [Order]. - The facts of this case, in brief, are that the Respondent defaulted in payment of duty in monthly instalments for the months of July, 2005, August, 2005, January, 2006, February, 2006 and March, 2006 and in respect of each of these periods, there was delay of more than 30 days from the due date in discharging the full duty liability. As per the provisions....

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....rescribed under sub-Rule (3A). The Commissioner (Appeals) reduced the forfeiture period two months on the ground that as per the provisions of Rule 8 (3A), the period for which an assessee can be denied the facility of payment of duty in monthly instalments is two months or till the payment of all the dues along with interest, whichever is later and since in the present case the Respondent already....

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.... Rule 8, the Respondent must suffer forfeiture period of two months for each instance of default and accordingly, the Assistant Commissioner has rightly denied the facility of payment of duty in monthly instalments for a total period of 10 months from the date of his order. 2.2 Shri Rupender Singh, Advocate, the learned Counsel for the Respondent emphasized that when in case of several ins....

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....2006 and March, 2006 and on each occasion either part of the amount of duty due for the month or the entire duty due for the month, was paid after period of 30 days from the due date. In view of this, there is no dispute about the fact that the failure of the Respondent to discharge the monthly duty liability within the grace period of 30 days from the due date would attract penal consequences i.e....