2012 (12) TMI 219

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.... Shri K.K. Jaiswal, DR, for the Respondent. [Order]. -  The appeal involves 2 disputes. One is against levy of interest of Rs. 70,461/- as against duty demand of Rs. 1,20,902/- and second dispute is whether additional customs duty of Rs. 1,30,024/- is payable from DEPB account. Shri Handa fairly states that as against the interest demand, Rs. 30,000/- has been deposited and rest of the....

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....edit even if additional customs duty is discharged through DEPB account. So also Hon'ble High Court of P & H in the case of C.C.E., Ludhiana v. Neelh Kant Rubber Mills reported in 2010 (254) E.L.T. 203 (P & H) held that the additional duty liability discharged from DEPB account is permissible and the respective Cenvat credit is permissible. Consequently, the appellant is entitled to relief on the ....

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....f discharge of additional customs duty from DEPB account, it was not shown by Revenue how such a denial is permitted by express provision of law. No doubt, the Notification No. 96/04-Cus. was issued on 17-9-2004. But the chronology of dates submitted by ld. Consultant, as aforesaid throws light that law was in confusion stage at both end. That was resolved by decision of Hon'ble High Court of Punj....