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2016 (3) TMI 302 - AT - Central ExcisePayment of duty through Cenvat account - Held that:- It is a fact that the show-cause notice, Order-in-Original and Order-in-Appeal are based on the violation of Rule 8(3A) of the Central Excise Rules, 2002 which require the payment of duty only through account current in case of violation of payment of duty in time as prescribed in Rule 8. As submitted by the ld. Counsel for the appellant that this Rule 8(3A) has been struck down by Hon'ble High Court of Gujarat, Madras and Punjab & Haryana in various judgments, no duty and penalty can be imposed as observed in the case of Shreeji Surface Coatings P. Ltd. (2014 (12) TMI 656 - GUJARAT HIGH COURT ). Since the rule under which the entire proceedings have been initiated have been declared unconstitutional, no liability arises under the said Rules. Therefore, keeping in view the law laid down by the Hon'ble High Court of Gujarat, Madras and Punjab & Haryana, set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any. SEE Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT ], Malladi Drugs & Pharmaceuticals P. Ltd. (2015 (5) TMI 603 - MADRAS HIGH COURT ), A.R. Metallurgicals P. Ltd. (2015 (5) TMI 661 - MADRAS HIGH COURT ) and Sandley Inds. (2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT )
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