2015 (2) TMI 699

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....firmed the demand against M/s.Alstom Ltd. (now known as Areva T & D India Ltd.) falling within limitation period and has set aside the demand falling outside the limitation period. He has also set aside the penalty imposed on M/s.Alstom Ltd. as also on M/s.Jyoti Structural Ltd. with which Revenue is aggrieved and has filed the present two appeals. 2. After hearing both sides duly represented by Ms.Tuhina, ld.Advocate for the assessee and Shri M.S.Negi, ld.AR for the Revenue, we find that M/s.Alstom Ltd. was supplying the goods to M/s.Jyoti Structural Ltd., by availing the benefit of exemption Notification No.108/95-CE dt.28.8.95. The said notification exempted goods supplied to project funded by International Organization. Inasmuch as M/....

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....liability. The adjudicating authority has not conceded the request of the above appellants for the reason that the said deposit of amount has no relation with the demand, as the same was deposited in respect of clearances made after the date of issue of the show cause notice. In this context, I find that there is no any provision under the Central Excise laws regarding payment of duty, by way of adjustment, as claimed by the appellants No.1. Besides, the supplementary invoices referred by the appellants No.1 do not establish their claim that the duty paid was actually in respect of the goods which were cleared during the disputed period. In view of these legal and factual position, I do not find any substance in the submission of the appell....

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....f the Commissioner (Appeals) made in para 17 referred to above. If an assessee has admitted his duty liability and has deposited the amount after issuance of show cause notice, the same has to be treated as deposit towards confirmed demand of duty. We really fail to understand and appreciate the observation made by the Commissioner (Appeals) that there is no provision under Central Excise law to make payment of duty by way of adjustment. If the duty has been deposited by an assessee even before adjudication, such deposits have to be held as deposit of the demands confirmed in the adjudication order. Accordingly, we direct the lower authority to verify the fact of duty deposits made by the appellant and treat the same towards confirmed duty ....