2009 (4) TMI 728

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....or the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 290/CE/Jal/2006 dated 29-9-2006. 2. Heard both sides. 3. The relevant facts in brief, are as follows :- (a) The appellant is a manufacturer of paper and paper products from agro waste. There was been delay in payment of excise duty on due dates for 7 months (February, 2005, April, 20....

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.... which resulted in delay in payment of duty. She submits that the goods have been cleared after preparing Central Excise invoices and the clearances were duly incorporated in the returns filed with the Department. It is, no doubt, a case of violation of Rule 8 of the Central Excise Rules inasmuch as there was delay in payment but there was no intention to evade excise duty. 4.2 She relies on....

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....he submissions from both the sides and perused the records. The original authority apart from denying certain facilities imposed a penalty of Rs. 5 lakh for delay in paying the duty as per the due date. The delay in paying dues for these 7 months is not disputed and therefore the violation of Rule 8 of the Central Excise Rules is established as there was delay in payment of the duty on seven occas....