2011 (1) TMI 744

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....ithin the period as indicated under the provisions of Rule 8 of Central Excise Rules, 2002.  However, the said amount of duty was discharged by them in the month of December, 2006 i.e. beyond the period of 30 days and further 5 days as stipulated in the provisions.  The lower authorities invoked the provisions of Rule 8(3A) of the Central Excise Rules, 2002 and issued show-cause notice for appropriation of the said amount.  The Adjudicating Authority confirmed the demand, appropriated the amounts paid by the assessee and imposed equivalent amount of penalty.  Aggrieved by such an order, on imposition of penalty, appellants preferred an appeal before the ld. Commissioner(Appeals).  Ld. Commissioner(Appeals), after co....

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....ty for the month of October, 2006.  It is also undisputed that the said default was rectified by the appellants themselves without being intimated by the authorities in the month of December, 2006 and discharged the entire duty liability along with interest.  I find that in an identical situation, the decision of the Tribunal in the case of Bhansali Engg. Polymers Ltd. (supra) has clearly settled the law, which is in favour of the assessee.  I reproduce the ratio:- "6.1  I have carefully considered the submissions from both sides. It is noticed from the records that the appellant is a unit paying revenue of more than Rs. 2 Crores per month. It is not in dispute that there was a short payment to the tune of Rs. 34,498/....