Supreme Court · 2015 INSC 548 · Decided 6 August 2015
M/S. Jayaswal Neco LTD. v. Commissioner of Central Excise, Raipur
- Court
- Supreme Court of India
- Citation
- 2015 INSC 548 · [2015] 9 S.C.R. 360
- Case number
- CIVIL APPEAL No. 1468/2004
- Decided
- 6 August 2015
- Bench
- A.K. SIKRI, N.V. RAMANA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules, 1944 - r. 173G(1)(e) - Dues of excise duty- Late deposit- Demand of interest - On facts, C non-payment of excise duty on time by assessee- Order by the Revenue suspending the facility of clearing goods of paying the duty every fortnight and direction to the assessee to make consignment basis for a 0 period of two months - Thereafter, assessee while making payment of excise duty utilized the Cenvat Credit - On objection by the authorities that assessee could not have utilized the credit from the account, assessee paid the amount in cash -As a result imposition of 24%
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