2018 (9) TMI 1123

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....S. Govindarajan, AC (AR) for the Appellant Shri M. Kannan, Advocate for the Respondent ORDER Per Bench The above appeal is filed by the department against the order passed by Commissioner (Appeals) who set aside the demand, interest and penalties. 2. The respondents are engaged in manufacture of cotton yarn and polyester yarn and are also selling through their consignment agents. Du....

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....he respondent, ld. counsel Shri M. Kannan submitted that under Rule 8(4) of Central Excise Rules, 2002, as it stood then, the assessee is required to pay "excise duty for each consignment by debit to the current account" and hence the assessee can pay the differential through CENVAT account. The respondents had the facility of payment of differential duty and paid the same through their CENVAT acc....

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....g CENVAT account. The period involved in the present appeal is prior to 31.3.2005 on which date the non-obstante clause was introduced in Rule 8 of Central Excise Rules, 2002. 5. Heard both sides. 6. The period involved is prior to 31.3.2005 on which date the non-obstante clause was introduced in Rule 8, wherein there has been a restriction imposed for paying duty liability using the CENVAT ....