2016 (11) TMI 404

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....ppellant Mr. R. K. Manjhi (DR) appeared for the Respondent ORDER Per S. K. Mohanty The brief facts of the case are that the appellant is engaged in the manufacture of Rubber tyres of motor vehicles classifiable under chapter 40112090 of the Scheduled to Central Excise Tariff Act 1985. During the period 01.03.2007 to 20.03.2007 the appellant had defaulted in payment of Central Excise duty and t....

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....nd after much persuasion, the documents were ultimately returned to the appellant on 17.09.2007 and immediately thereafter, the duty liability attributable to clearance of finished product during the relevant period was discharged by the appellant. Thus, according to the Ld. Advocate, since there is no willful default in making payment of Central Excise duty, the demand along with penalty confirme....

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....nd partly from the personal ledger account. So far as payment from the cenvat account is concerned, the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. (supra) have held that payment from the cenvat account during the defaulted period is to be considered as a valid payment. Therefore, we are of the view that the payment made by the appellant is to be construed as payment of duty in te....