2011 (9) TMI 312

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.....Commr.(AR) for the Respondent (s) Per Shri B.S.V.Murthy. 1. There was delayed payment of Central Excise duty during the year 2008 and in contravention of the provisions of Rule 8 Appellant utilized CENVAT Credit to pay Central Excise duty and even then there was a balance of more than about Rupees Seven Lakhs due to the department. The Central Excise officers issued notice under section 11 and ....

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....e than 30 days, the clearances made by the Appellant would be deemed to be clearance without payment of duty. He relies on the decisions of the Hon'ble High Court of Andhra Pradesh in the case of Sanghi Polyesters Ltd. v. Superintendent of C.Ex., Hyderabad - 2010 (251) ELT 504 (A.P.) to support this submission. 3. We have considered the submissions of both the sides. We find that the decision of ....