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2016 (8) TMI 348 - CESTAT BANGALOREDemand - Default in monthly payment of duty which was paid belatedly - Contravention of provisions of Rule 8(3A) of Central Excise Rules 2002 - Held that:- the issue is no more res integra and stands settled in favour of the appellant. By following the law laid down by the Honb'le High Court of Gujarat in the case of Indsur Global Ltd. Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT], which was subsequently followed by the same High Court in the case of Shreeji Surface Coatings Pvt. Ltd. Vs. Union of India [2014 (12) TMI 656 - GUJARAT HIGH COURT] and thereafter followed by the Madras High Court in the case of A.R. Metallurgicals P Ltd. Vs. CESTAT, Chennai [2015 (5) TMI 661 - MADRAS HIGH COURT] and also followed by the Tribunal in the case of Neesa Infrastructure Ltd. Vs. CCE and Om Shakthi Hydraulics Pvt. Ltd. Vs. CCE, Bangalore-II [2016 (5) TMI 838 - CESTAT BANGALORE], the impugned order is unsustainable in law and set aside. - Decided in favour of appellant with consequential relief
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