2005 (2) TMI 413

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....ictional Dy. Commissioner withdrew that facility for a period of two months and ordered that appellant shall pay duty for each consignment in debit to the account current. Pursuant to this order, the appellant paid duty on consignment basis at the time of clearance of the goods. However, such duty payment was made from the Cenvat credit account and not from the Personal Ledger Account (PLA). Such payment, from Cenvat credit was considered an offence under order dated 27-7-2001 of the Dy. Commissioner and he imposed a penalty of over Rs. 15 lakhs on the appellant. This penalty was equal to the duty paid by the appellant from Cenvat credit. When it filed appeal before the Commissioner (Appeals), that Commissioner upheld the order; but gave re....

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....ated for the third time in a financial year, whether in succession or otherwise, then the manufacturer shall forfeit the facility to pay the dues in instalments under this sub-rule for a period of two months, starting from the date of communication of an order passed by the proper officer in this regard and during their period the manufacturer shall be required to pay excise duty for each consignment by debit to the account current referred to in Clause (b) and in the event of any such failure it will be deemed as if such goods have been cleared without payment of duty and the consequences and penalties as provided in the Central Excise Rules shall follow". 6. A perusal of the above provision makes it clear that the requirement is "to....