2011 (6) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th of July, 2006, the appellant was liable to pay total duty of Rs.83,067/-. Out of this total duty payable, the appellant short paid an amount of Rs.13,287/-. The said short payment of duty was not paid within the time period as indicated under Rule 8 of the Central Excise Rules, 2002. For the period August, 2006 to June, 2007, the appellant paid the duty liability within the time prescribed. For the month of February and March, 2007, appellant again defaulted making the payment of Rs.1,82,859/- and Rs.5,882/- which he made good on 11/06/07. After payment of duty liability for the month of February, 2007 which was he was supposed to discharge upto 31/03/07 which he did not do so, the appellant utilized the facility of Cenvat Credit for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....260) ELT71(Guj). It is the submission that there is no intention to evade payment of duty as the invoices were made and the goods were cleared on invoices. 5. Ld. SDR would draw my attention towards the functioning of the assessee. It is her submission that quarterly returns as applicable to the appellant in this case should have been filed on the completion of quarter and they delayed all the subsequent returns also. It is her submission that the appellant had balance of duty in the Cenvat a/c for February, 2007. It is her submission that having deposited the duty payment for the month of July, 2007, the appellant was, as per the provision of Rule 8, liable to discharge the duty liability to which he has not done so. She would submit that....