2010 (10) TMI 140

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....nbsp; Shri K. Balasubramanian,  Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In this case the assessee failed to pay duty monthly within the due date in terms of Rule 8 of the Central Excise Rules, 2002. The facility of payment of duty through CENVAT credit account was forfeited/withdrawn with effect from 27-....

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....is appeal. 2. We find that with the amendment to Central Excise Rules, 2002 vide Notification No. 13/2006-C.E., dated 1-6-2006, a defaulting assessee is liable to pay excise duty for each consignment at the time of removal, without utilizing CENVAT credit, until the date for payment of the outstanding amount including interest thereon. Since the assessee continued to utilize CENVAT credit inste....