2008 (3) TMI 150

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....wara Rao, Advocate, for the appellant Shri T.C. Raja Das, (SDR), for the Respondent [Order per T.K. Jayaraman, Member (T)]- These appeals have been filed against Orders-in-Appeal No.10 & 11/2005(T)CE dated 16.08.2005 passed by the Commissioner of Customs & Central Excise (Appeals), Guntur. 2. The appellants are the manufacturers of Cylinders for Internal Combustion Engines, which are exci....

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....s, 2002 for a period of two months starting from the date of communication of the order i.e. from 23.09.2002 to 23.11.2002 during which period, the appellants were required to pay the duty for each consignment by debit to the account current. But, the above order of the Deputy Commissioner was not implemented. In other words, during the said period, the entire amount was not paid through PLA There....

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....ants are highly aggrieved over the impugned order. 3. Shri Ch. Venkateswara Rao, the learned Advocate, appeared on behalf of the appellant and Shri T.C. Raja Das, the learned SDR, for the Revenue. 4. We heard both sides. The learned Advocate pointed out that the appellant paid the entire duty demanded in the Show Cause Notice. He has given the details.   Invoice Nos. Amount ....

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.... twice. Further, it was submitted that the Commissioner (Appeals) did not discuss the case-laws cited by the appellants and passed a cryptic order, which is not sustainable under law. It was urged that the payment of duty in Cenvat account is as good as payment of duty in the PLA Account. There was a prayer for setting aside the penalty imposed on the Company and on the Managing Director. As the a....