2003 (10) TMI 150

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.... Moheb Ali M., Member (T)]. - The stay application and appeal arise out of the order of Commissioner of Central Excise (Appeals) II Pune. After hearing both sides the appeal itself is taken up for disposal waiving pre-deposit of penalty imposed by the lower authority (Deputy Commissioner) and confirmed by the Commissioner (Appeals). 2. Briefly, the facts are that the appellants are manufacturer....

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....ereby he denied the facility of fortnightly payment for two months and required the appellants to pay duty through PLA consignment-wise. The appellants discharged the interest element involved in the delayed payment and requested him to withdraw the restriction imposed by him. It appeared that the Assistant Commissioner promised to withdraw his order cited above but instructed the appellants to pa....

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.... therefore ordered them to pay an amount of Rs. 10,00,105/- towards Central Excise duty, imposed a penalty of Rs. 1,00,000/- interest as applicable under Section 11AA. This order was appealed against to the Commissioner (Appeals) who upheld the order of the Deputy Commissioner. 4. The appellants had paid the duty and interest but filed an application for waiver of pre-deposit of the penalty of ....

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....current refers to PLA. The manual consists of supplementary instructions issued under Central Excise Rules, 2001. Any assessee who has been debarred from the facility of paying duty on a fortnightly basis for reasons cited in Rule 8(4) of the said Rules has to discharge his duty liability only through account current which means he cannot discharge the duty through Cenvat credit. The appellants di....