2016 (12) TMI 1519

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....ate for Appellant Shri Ashutosh Nath, 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 deman....

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....e the appellants are before me. 2. Shri 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 wa....

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....vi) Cheran Cements Ltd. And Others Vs. CCE Trichy and CCE Coimbatore 2015 (8) TMI 99 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....

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....ing the default period. The only lapse on the part of the appellants was they were supposed to pay duty 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 jud....