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2008 (12) TMI 418 - GUJARAT HIGH COURTPayment of duty - sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 - default in making payment of excise duty for the months of September, October and November, 2007 - It is not in dispute that till this date the outstanding dues for the said months to the extent of Rs. 1,06,26,770-00 is still not paid - The petitioners are also in default in making payment of excise duty since June, 2008 - Held that:- the claim made by the petitioners that the outstanding excise duty be permitted to be paid through CENVAT credit accumulated after the due date of payment is contrary to the CENVAT rules and cannot be accepted. Hence, defaults committed by the petitioners, coercive action taken by the respondents-authorities in exercise of the powers conferred by law, interim relief pending the petition is refused.
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