2003 (9) TMI 236

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....ected against Order-in-Appeal No. 81/2002 (M-I), dated 8-7-2002 by which the ld. Commissioner (Appeals) has upheld the order of the lower authority of demand of duty by debiting in the PLA and against the penalty of Rs. 30,000/- imposed under Rule 173Q. 2. Shri P. C. Anand, Chartered Accountant, appearing on behalf of the appellant-assessee argues that they are ready to pay the duty through the....

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....cility and directed to pay duty on the consignment-wise through account current, as they have defaulted earlier on four occasions in making the payments on due dates. On verification of accounts, it was observed that during the period 16-2-2001 to 15-4-2001, the appellant paid duty utilising Cenvat credit to the tune of Rs. 5,38,681/- instead of paying through account current in violation of Rule ....

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....the period of 2 months but he is also forbidden from making payments through Cenvat credit during this period. Therefore the order passed by both the lower authorities is legal and proper. However to remove any doubt and the apprehension on the part of the assessee, the appellant will be allowed to re-credit the Modvat credit already debited, in case they are able to prove that the duty has been p....