2019 (4) TMI 1340

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....AN, TECHNICAL MEMBER NONE  for the Appellant (s) Shri S. S. Chattopadhyay, Supdt.(AR) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal E/76/2009  is directed against the Order-in-Original No.10/Commissioner/CE/Kol-IV/2008   dated 25.11.2008 passed by the Commissioner of Central Excise,  Kolkata-IV. The appeal was dismissed vide the fin....

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.... facility of CENVAT Credit for discharging the Central Excise duty. During the months of October and November, 2005, the appellant defaulted in making payment of Central Excise Duty. The entire defaulted amount of duty of Rs. 5,13,932/- was paid on 10/5/2007 and the applicable interest was also paid on 18/8/2007. The duty from May to August, 2007 was paid in a consolidated manner through CENVAT Cr....

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.... of duty in cash. Payment of duty made by making the CENVAT Credit has also to be considered as valid payment of duty. It has accordingly been prayed that the impugned order may be set aside in as much as the entire duty stands paid through CENVAT Credit account.  6. The Ld. D.R. justified the impugned order and submitted that in terms of Rule 8 (3A) of the Central Excise Rules, 2002, duri....

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.... Vs. Union of India- 2015 (323) Excise Law Time 489, (iv) (Mad) -2015VIL-208-MAD-CE (Malladi Drugs & Pharmaceuticals Ltd. Vs. Union of India), (v) 2015 (316) Excise Law Time, 595 (Gujarat), (VI) Precision Fasteners Ltd. Vs. CCE and (vii) 2016 (314) and 2016 (341) Excise Law Time 603 (Allahabad)-A.T.V. Projects India Ltd. Vs. Union of India, (viii) Goyal....