2017 (1) TMI 1604

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....llant Sh. Dharam Singh, AR- For the Respondent JUDGMENT Per V. Padmanabhan The appeals are directed against the Order-in-Appeal dated 26.07.2012. The appellant is a manufacturer of "Medicines" falling under Chapter 30 of the Central Excise Tariff Act, 1985. It was noticed by the Department that the appellant in the month of December, 2007 had failed to deposit an amount of Rs. 13,38,00....

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....xtent of Rs. 25,00,000/- was imposed on the appellant. Aggrieved by this order, the appellant approached to the Commissioner (Appeals), who upheld the order passed by the Original Authority. Hence, the present appeals. 2. Ld. Counsel for the appellant submits that the duty sought to be paid in cash has already been paid using the Cenvat credit account. Such payment of duty using the Cenvat cred....

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....cision Fasteners Ltd. C.C.E. vi. 2015 (326) ELT 256 (P&H) Sandley Industries Vs Union of India vii. Final Order No. A/54380/2016 Ex(DB) dated 21.10.16 GEI Industrial Systems Ltd. Vs. CCE, Bhopal. 3. Ld DR reiterates the Impugned order. 4. I find that the issue involved in the present case is no longer res integra and decided by various High Courts as well as in several deci....

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....es as provided in these rules shall follow". 7.  On fact, there is no dispute that a part of the duty payable  for the month of August 2008 was not paid by the appellant within the time limit allowed but was paid alongwith interest after delay in the month of November 2008. The question for decision is whether the duty amount to the tune of about Rs. 12 lakhs already paid by the....