2009 (11) TMI 73

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....GH Present: Mr. Gurpreet Singh, Sr. Standing counsel for Indirect taxes. Advocate for the appellant 1. To be referred to the Reporter or not? 2. Whether the judgement should be reported in the Digest? M. M. KUMAR, J. This appeal filed under Section 35 G of the Central Excise Act,1944 is directed against order dated 27.1.2009 passed by the Customs, Excise and Service Tax Appellate....

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....s like forfeiture of facility to pay the due in monthly instalments for a period of two months. Five different show cause notices were issued alleging contravention of Rule 8(i) of Central Excise Rules, 2002 on five different occasions spread over from July, 2005 to April, 2006 and the five orders were adjudicated by a common order dated 22.9.2006. The dispute has arisen as to whether the forfeitu....

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....hich has been upheld by the Tribunal. Having heard the learned counsel, we are of the view that if the appellant has preferred to pass one consolidated order in respect of five show cause notices then the provisions of sub rule 3 A of Rule 8 of the rules are attracted which make it clear that two months period would run either from the date of order or from the date of payment. The amounts due ....