2012 (3) TMI 431

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.... For the Respondent : Mr. A.S. Rao with J.B. Mishra ORDER P.C. :- 1. Whether the Tribunal was justified in confirming the duty demand and also the penalty imposed by order in original dated 23/1/2007, is the question raised in this appeal. 2. In the present case, in view of the default in the payment of central excise duty on fortnightly basis as required under the law during the month....

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....ation. 4. Accordingly, the matter was heard afresh and by an order dated 23/1/2007 the Commissioner of Central Excise (Appeals) passed fresh order confirming the duty demand and imposed penalty. Challenging the aforesaid order, the assessee filed an appeal before the CESTAT and by the impugned order dated 13/11/2007, the CESTAT dismissed the appeal. Challenging the aforesaid order, the present ....

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....ortnightly basis was withdrawn and the assessee was directed to pay duty on each consignment basis. Admittedly, the assessee has not challenged the said order dated 4/12/2002 and in gross violation of the aforesaid order continued to pay excise duty on fortnightly basis by debiting the CENVAT Credit in the RG 23 and PLA accounts. The cases relied upon by the counsel for the assessee are distinguis....