2009 (9) TMI 715

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..... None, for the Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER Heard the learned DR. Written submission filed on behalf of the assessee has also been perused. 2. The relevant facts, in brief, are that the applicant was required to pay duty of Rs. 1,64,74,259/- for the month of July, 2007 and they utilized Cenvat credit to the tune of Rs. 1,52,74,259/- and it appears that ....

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....e month of July, 2007 was required to be paid by 5-8-2007. But it was paid only on 5-10-2007, even beyond a period of 30 days. Therefore, all clearances between 5.9.2007 to 5-10-2007 attract the restriction of Rule 8(3A), and duty on such clearances had to be paid from Account current (PLA) and not from Cenvat credit which the noticee has done. The duty that was required to be paid through PLA dur....