2017 (6) TMI 1139

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....pondent ORDER The fact of the case is that the appellant could not deposit entire duty in March, 2008, which they claimed to have been deposited by 9th May, 2008. The case of the department is that short fall of the duty for the month of March, 2008 which amount to Rs. 8,28,116/- was paid only by 24th June, 2008. Utilization of Cenvat credit being not permissible as per sub rule(3A) of Rule ....

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.... Rs. 7,84,847/- this amount alongwith interest was deposited by the appellant by 9th May, 2008. As regard the clearances of 1^st May, to 9^th May, 2008 appellant paid duty from PLA therefore entire amount of duty till the payment of entire dues of March 2008 i.e. on 9th May, 2008 appellant have not utilized any Cenvat credit for payment of duty for the period from 1^st May to 9th May, 2008. He sub....

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....yment of duty. He placed reliance on following judgments: (a) Malladi Drugs & Pharmaceuticals Ltd Vs. Union of India [2015(323)ELT 489(Mad)] (b) Sandley Industries vs. Union of India [2015(326) ELT 256(P&H)] 3.  Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4.  I have carefully considered th....

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....that discount was not allowed on the ground that in respect of discount the credit notes were issued subsequent to the month of March, 2008. In this regard, I find that discount was declared by the appellant in the month of March itself and the same was offered to the customers, credit notes issued subsequently is only procedure to pass on the discount when discount already known in the month of M....