2016 (2) TMI 684

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....the Petitioner : Shri Manish Saharan, Advocate For the Respondent : Shri R.K. Mishra, DR ORDER Per B. Ravichandran: This is an appeal against the order dated 28.03.2007 of Commissioner of Central Excise, Indore. The appellants are engaged in the manufacture of steel tubes liable to central excise duty. They were to discharge central excise duty on the goods cleared during a month by 5t....

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....cenvat credit account will be restored to the appellant. 2. Ld. Counsel for the appellant submits that the proceedings against them were not sustainable. Admittedly, they have defaulted in payment of central excise duty on a monthly basis during the period April, 2005 to July, 2005. However, they have full paid the defaulted amount on 26.07.2005, 12.08.2005 and 5.10.2005 by debit entries in the....

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....he credit amount available in their accounts. The credits have been taken legally and there is no allegation about irregular credit etc. 3. Ld. AR, on the other hand, reiterates the findings of the Original Authority and states that the credit accrued during the latter period cannot be used to discharge duty of the earlier period. 4. We have heard both the sides and examined the appeal recor....

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....including action under Section 11 of the Central Excise Act, 1944 should be taken. Considering this amount, which was liable to be paid, but not paid in time, was later paid by the appellant using partly the credit available in their accounts. In such situation, we find no reason for ordering payment of such amount by cash only and taking re-credit of the debited amount. The assessees right to us....