2016 (12) TMI 1519

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....th, Asstt.Commr. (A.R) for respondent ORDER The appellants have defaulted monthly payment of excise duty on due date in respect of the clearance of their final product for more than one month. During the default period the appellants have cleared the goods and paid the duty from Cenvat account on monthly basis. Show cause notice was issued proposing demand of duty paid during the default period ....

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....J. N. Somaiya, Ld. Counsel for the appellant submits that this is not a case of clandestine removal or evasion of duty. They have paid the duty on the clearances. The only lapse is that the duty was paid on monthly basis and not on consignment basis. He submits that even the payment made on monthly basis has been accepted by the department and the same was appropriated against the demand. In such ....

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....CESTAT Chennai. 3. On the other hand, Shri Ashutosh Nath, Ld. Asstt. Commr. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that as regard the judgment in the case of Indsur Global Ltd. (supra) relied upon by the Ld. Counsel the same has been stayed by the Hon ble Supreme Court reported as Union of India Vs. Indsur Global Ltd. 2016 (335....

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....y through PLA on consignment basis. In this fact, it cannot be said that the appellants had any intention to evade payment of duty as each and every consignment was undisputedly cleared on the invoices issued under Rule 11 of Central Excise Rules, 2002. As regard the Hon ble Gujarat High Court judgment in the case of Indsur Global Ltd. (supra) though provision for non-utilization of cenvat credit ....