2009 (5) TMI 789

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....hapter Heading No. 72 of the Schedule to the Central Excise Tariff Act, 1985. In the month of April, 1996, the respondents removed the goods at full rate of duty on some consignments and, thereafter, they availed concessional rate of duty in terms of SSI exemption Notification No. 1/93-C.E., dated 1-3-96. Show cause notices were issued proposing to deny the concessional rate of duty. The Original Authority confirmed the demand of duty. The respondents debited the duty partly from their PLA and Cenvat Account under protest on 31-7-97 and filed appeals. Commissioner (Appeals) allowed the appeals filed by the respondents. 3. The respondents filed refund claim. The Original Authority allowed refund of the duty debited from PLA and Cenva....

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....Central Excise Act, 1944, shall lapse and shall not be allowed to be utilised for payment of duty on any excisable goods, whether cleared for home consumption or for export. Therefore, the unutilised credit balance on 31-7-1997 would be treated as lapse and, the assessee shall not be permitted to utilise the credit for payment of duty for any excisable goods. 5. In the present case, the respondents utilised the Cenvat credit balance on 31-7-97 for payment of pending dues. On a query from the Bench, the ld. Representative of the respondents fairly submits that on 31-7-97, PLA balance was nil. Therefore, the amount they have paid from Cenvat Account on 31-7-97, if not utilised for the pending dues, it would be treated as lapse under R....