Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 261 - AT - Central ExciseRectification of mistake - Tribunal held that when there is a default in payment of excise duty which continues for a period beyond thirty days from due date then the assessee has to pay excise duty on each consignment at the time of removal without utilising the Cenvat credit till the date the assessee pays the outstanding amount including interest thereon envisages under Rule 8(3A) of the Central Excise Rules, 2002 - Held that:- Supreme Court has not passed any law stating that Rule 8(3A) of Central Excise Rules, 2002 is ultra vires. It is only the Gujarat High Court [2014 (12) TMI 585 - GUJARAT HIGH COURT] which has taken that particular view. This view of the Gujarat High Court is also contrary to the decision of the Hon'ble Karnataka High Court [2013 (4) TMI 534 - KARNATAKA HIGH COURT] and the Madras High Court [2013 (12) TMI 1398 - MADRAS HIGH COURT] wherein it has been held that in case of default in payment of duty within due date and the defaults continues for a period beyond thirty days from the due date, the utilisation of Cenvat credit is nullity in law and therefore, the duty liability has to be discharged on the subsequent clearance in cash. Further in the Kashmi Conductors case cited [1997 (7) TMI 186 - CEGAT, COURT NO. II, NEW DELHI], another Large Bench of this Tribunal has held that the decision of a High Court is applicable only within the jurisdiction and not outside the jurisdiction. In these circumstances, we are not inclined to agree with the contentions raised by the appellant. - Adjudicating authority has committed an error and therefore, we remanded the matter back to the adjudicating authority for fresh consideration and to pass an order in accordance with the law. Therefore, such a direction canoe be said to be a mistake or an error apparent on the face of the record. - Rectification denied.
|