2011 (1) TMI 1079

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.... for the Respondent. [Order]. - This appeal is filed against the Order-in-Appeal No. 439/2009 dated 26-10-2009, passed by the Commissioner of Central Excise, Mangalore. 2. The relevant facts that arise for consideration are that the appellants, herein are registered manufacturers of labelled beedies. As per Rule 8 of the Central Excise Rules, 2002, the duty of the goods cleared durin....

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....system in RBI/NSDL package system and hence, they could not transmit the e-payment on 31-3-2008. It is submitted that the system was rectified and the money was transmitted on 2-4-2008. It is the submission that the letter issued by the Bank was produced before the Commissioner (Appeals). 4. The learned JDR reiterates the findings of the Commissioner (Appeals). 5. I have carefully ....

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....I find that appellants were ready to pay the duty on 29-3-2009 but the designated bank could not transfer the duty due to server problem. I find that no exception had been provided in the rule for such circumstances. At least appellant should have produced the cheque and avail the exception available in the rule. Instead of this the facts of the case remains that there was a delay of two days in r....

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....has held that there is no exception in the rule for such circumstances and the assessee should have produced a cheque and avail the exception available in the rule. It is a common knowledge that when e-payment is made, question of producing cheque does not arise as challan is entered in the bank's system. Though there is admittedly delay of two days in remitting the duty in the Government account,....