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2015 (10) TMI 1660 - AT - Central ExciseWaiver of pre deposit - Utilizaton of CENVAT Credit - interest under Section 11 AB/11AA - penalty under Section 11 AC - Held that:- Though the Hon'ble Madras High Court in the case of Unirols Airtex Vs. Assistant Commissioner of Central Excise (2013 (12) TMI 1398 - MADRAS HIGH COURT) has held that during the period of delay in discharge of monthly duty liability, which is beyond the period of one month from the due date, the duty is required to be paid through PLA only, without utilizing the cenvat credit, in this judgement the Hon'ble High Court has not gone into the vires of this provision, while the Hon'ble Gujarat High Court in its judgement in the case of Indsur Global Ltd. (2014 (12) TMI 585 - GUJARAT HIGH COURT) has gone into the question of constitutionality of the condition in Rule 8(3A) that during the period of forfeiture, the duty is required to be paid without utilizing the cenvat credit held that this provision is un-constitutional. In view of this, we are of the prima facie view that the impugned order is not sustainable and as such, the appellant have strong prima facie case in their favour. The requirement of pre-deposit of the duty demand, interest and penalty is, therefore, waived for hearing of the appeal and recovery thereof is stayed. - Stay granted.
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