2023 (10) TMI 727

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....ICAL) Ms. Prity Agarwal, Chartered Accountant for the Appellant (s) Shri K.Chowdhury, Authorized Representative for the Revenue ORDER Per : R. MURALIDHAR : The appellant has been clearing both dutiable and exempted goods from their factory premises. Since they were not maintaining separate accounts for the inputs, they were availing Cenvat credit on all the inputs. In respect of the....

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....ince at the initial stage itself @ 8%/10% is paid by the assessee. The Ld.Counsel relies on the case law of Unison Metals Ltd. v. Commissioner of Central Excise, Ahmedabad-I [2006-VIL-14-CESTATDEL- CE-LB]. She further submits that on this issue Circular No.870/8/2008-CX dated 16.05.2008 was issued by CBEC clarifying that there is no need for the assessee to once again pay 8%/10% realized from thei....

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.... view. Therefore, the provisions for "every person who is liable to pay duty........ and has collected any amount from the buyer of any goods in any manner representing as duty of excise, shall forthwith pay the amount so collected to the credit to the Central Government" has application only when equivalent duty had not been deposited at the time of removal of the goods. The scheme of the law is ....