2005 (5) TMI 348

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....ate, for the Appellant. [Order per : D.A. Mehta, J. (Oral)]. - Heard Mr. Paresh M. Dave, learned Advocate for the appellant-assessee. The appellant has proposed the following six questions stated to be substantial questions of law arising out of Tribunal's order dated 21-4-2004 [2004 (169) E.L.T. 171 (Tri. - Mumbai)]. "(a)  Whether Rule 173G(1)(e), if correctly interpreted, provides ....

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....ether the Appellate Tribunal was justified in upholding the order of the Commissioner of Central Excise and Customs, Surat-II even though the root cause of the said order namely the decision of the Deputy Commissioner of Central Excise and Customs, Division-I, Vapi was in violation of principles of natural justice and was based on defaults very small amounts compared to the total duty payment made....

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....it as provided in Rule 173G(1)(b) of the Rules one of the modes viz. by utilising the Cenvat credit, is not permitted for the limited period during which a manufacturer defaults in terms of Rule 173G(1)(e) of the Rules and forfeits the facility to pay the dues in instalments for a period of two months. This prohibition per se does not take away or affect the right of the appellant assessee to Cenv....