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2014 (2) TMI 592 - AT - Central ExciseDefault in payment of duty - Rule 8 (3A) of the Central Excise Rules, 2002 - Default continued for more than 30 days - Held that:- Rule 8 (3A) of the Cenvat Credit Rules, provides that if the appellant had defaulted in payment of duty and if the default continues for more than 30 days, in subsequent clearances of excise goods, duty liability has to be discharged through PLA and amount lying in Cenvat Credit amount cannot be utilised for payment of duty. If the contention of the appellant is accepted, the provisions of 8(3A) of the Central excise Rules, 2002 would be rendered otiose. It is a well settled position of law that statutory provisions should not be interpreted in such a way as to make the provisions a nullity or surplusage - However, liability should be only ₹ 2.22 crore, which can be verified subsequently at the time of final hearing - Conditional stay granted.
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