2013 (11) TMI 591

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....han Parsoon,JJ. For the Appellant : Ms. Ranjana Shahi, Advocate ORDER Dr. Bharat Bhushan Parsoon, J. These two appeals under Section 35G of the Central Excise Act, 1944 (for short, the Act) are directed against common order dated 2.8.2011 (Annexure A-3) of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, the Tribunal) whereby order dated 20.12.2004 (Annexur....

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....od under the Compounded Levy Scheme. 4. As per the department, the respondents could not have made use of Cenvat Credit Account and the duty was to be paid only through Personal Ledger Account (for short, PLA). Finding fault with the procedure of payment of duty, the Adjudicating Authority i.e. the Joint Commissioner, Customs & Central Excise confirmed the demand of Rs.8,04,195/- against M/s Pu....

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....duty liability on final products covered under Compounded Levy Scheme could be discharged through cenvat credit. Payment of duty through cenvat credit account thus was found to be in order. Levy of interest and imposition of penalty by the Adjudicating Authority was set aside. 6. Learned counsel for the appellant has been heard while going through the paper books. 7. Plea of the department i....

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....ed that there is neither evasion of duty nor any loss has been occasioned to the revenue. 9. Even if whole case of the department is considered in entirety, the only defect is in the procedure adopted by the respondents for discharging their duty liability. At this stage, findings of the Tribunal, are reproduced as below: "On careful consideration of the submission made from both sides, we f....