2005 (2) TMI 305

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.... and spares thereof. They used to supply their products to 100% EOUs, without payment of duty, against CT-3 certificates. AR-3As are raised at the time of clearance of the products and the same are returned to the appellants after rewarehousing. Some of these AR-3As with rewarehousing certificates endorsed thereon are received by the appellants within the period of 90 days prescribed under Rule 15....

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....e credit. This proposal was contested. Both the original authority and the first appellate authority upheld the Department's proposal and demanded the above amount of Rs. 51,547/- from the assessee. Hence this appeal. 2. Heard both sides. ld. Counsel for the appellants submits that, though by mistake they had operated the Cenvat Account under Rule 156B, it was not open to the Department to disa....

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....visions of sub-rule 1 of Rule 156B, which reads as under :- "156B. Failure to receive rewarehousing certificate. - (1) In case the certificate of rewarehousing is not received back by the consignor within ninety days of the removal of the goods or such extended period as the Commissioner may allow to an assessee or class of assessees, the consignor shall pay the duty leviable on the consignment....

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....not from PLA but from Cenvat Account. Though this procedure was not in strict conformity with the Rule, the Department did not whisper against it. It is also noticed from the records that, after such payment of duty from Cenvat Account, the assessee intimated the same to the Range Officer and requested him for permission to take recredit of the amount in the same account upon receipt of rewarehous....