2019 (4) TMI 1340

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.... 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 final order No. A-247/KOL/2012 dated-23/0....

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....g 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 Credit instead of paying from PLA. The Reve....

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....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, during the period when the assessee has default....

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....v) (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 MG Gases Pvt. Ltd. Vs. Union of India- 2017-VIL-655-CAL-CE. 9. Even though Revenue has....