2016 (9) TMI 480

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....Asthana, Advocate Ms. Gupta, CA For Sterling Rubber ORDER Feeling aggrieved with the impugned order dated 22.04.2008 passed by the Commissioner of Customs & Central Excise, Bhopal, both Revenue as well as the assessee have filed appeals before this Tribunal. 2.  The grievance of Revenue is that Cenvat demand of Rs. 11,33,711/- dropped in the impugned order is not a part of demand of Rs. 50....

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....f Rule 8 of the Central Excise Rules, 2002.  To support the above stand, the appellant has relied on the judgement of Hon'ble Gujarat High Court delivered in the case of Indsur Global Ltd. Vs. Union of India, reported in 2014 (310) ELT 833 (Guj.). 4.  Heard the ld. counsel for both sides and perused the records.  Both sides agree that the demand of Rs. 11,33,711/- is not part o....

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....o which the assessee was required to pay the excise duty for each consignment at the time of removal.  The fact is not under dispute that out of the central Excise duty amount of Rs. 50,98,279/- payable under Rule 8(3A) ibid,   the assessee had paid Rs. 7,16,712/- from PLA and the balance amount of Rs. 43,81,567/- from the Cenvat account with interest for delayed payment.  So f....

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....y with the provisions of Rule 8(3A) of the Rules. 6.  With regard to imposition of penalty for non-payment of duty consignment-wise, we find that there is contravention of Rule 8(3A) of the Rules, for which the penalty imposed under Rule 25 of the Rules is justified.  However, considering overall facts and circumstances of the case, we are of the view that penalty imposed in the adjudic....