M/S. Competent Forgings Ltd vs Commissioner Of Central Excise
- CitationExcise Appeal No. 1236 of 2008-Ex (SM)
Ratio decidendi
The rule this decision rests on
Where duty is paid along with interest through the Cenvat credit account, such payment is sufficient discharge of the duty liability, following the view taken in Indsur Global Ltd. v. Union of India. Where a contravention of Rule 8(3A) of the Central Excise Rules, 2002 is established by delayed payment of duty, a penalty under Rule 27 of the said Rules is attracted, and a penalty of Rs. 5,000 is imposed following the approach taken in Solar Chemferts Pvt. Ltd.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 08/PKJ/ADJN/2008 dated 30/04/2008 passed by Commissioner of Central Excise (Appeals), Faridabad ]
For approval and signature:
Honble Mr Ashok Jindal, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
M/s. Competent Forgings Ltd. Appellants
Vs.
Commissioner of Central Excise Respondent
Delhi IV
Appearance:
Shri Suresh Agarwal, Advocate for the Appellants
Shri R K Mishra, AR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Date of Hearing /decision: 03.03.2015
ORDER NO. FO/ 50555/2015-Ex(SM)
Per Ashok Jindal :
The demand of duty has been confirmed against the appellant along with interest and penalties were also imposed on account of delayed payment in contravention of Rule 8(3A) of Central Excise Rules, 2002.
2. As the appellant has paid the duty along with interest through Cenvat credit account, therefore following the decision of Indsur Global Ltd. vs. Union of India [2014 (310) ELT 833 Guj) ], I hold that payment through Cenvat Credit Account along with interest is sufficient towards the payment of duty. However, I find that there is contravention of Rule by the appellant. therefore following the decision of Solar Chemferts Pvt. Ltd. [2012 (276) ELT 273 (Tri-Bom)] I impose penalty of Rs.5,000/- (Rupees Five thousand only) on the appellant under Rule 27 of Central Excise Rules, 2002. With these terms appeal is disposed.
(dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
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