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2018 (4) TMI 1393 - AT - Central ExciseUtilization of CENVAT credit - Rule 8(3A) of Central excise Rules, 2002 - it was alleged that appellant have not produced GAR- 7 Challans as per the returns therefore, they mis-represented the facts to the authorities - Held that: - the provisions of Rule 8(3A) of Central Excise Rules, 2002 has been declared ultra virus by the Hon’ble Gujarat High Court in the case of Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT] - the said decision is having binding force - demand against the appellant is not sustainable. Whether the penalty can be imposed on the appellant or not? - Held that: - the appellant has mis-represented the fact that the duty has been paid as per GAR-7 which was paid later on, in that circumstances, penalty u/r 27 of Central Excise Rules, 2002 is imposable therefore, a penalty of ₹ 5,000/- is imposed on the appellant. Appeal allowed in part.
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