TMI Blog2014 (2) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of law that statutory provisions should not be interpreted in such a way as to make the provisions a nullity or surplusage - However, liability should be only ₹ 2.22 crore, which can be verified subsequently at the time of final hearing - Conditional stay granted. - E/88650/13 - Stay Order No. S/1182/2013-WZB/C-II(EB), - Dated:- 11-11-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr D S Mane, Adv. For the Respondent : Mr Shobha Ram, Comm. (AR) PER : P R Chandrasekharan The appeal and stay application are directed against order-in-original No. 17/CEX/COMMR./2013 dated 20/06/2013 passed by the Commissioner of Customs Central Excise, Aurangabad. 2. The appellant, M/s. Mauli Steel Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant utilised the Cenvat Credit account for discharge of duty liability. There was no intention at all to evade any Central Excise duty and therefore, this should be a mitigating factor while considering the statutory provisions. He also relies on the decision of this Tribunal in the case of Solar Chemferts Pvt. Ltd. - 2012 (276) ELT 273 (Tri.Mum) wherein it has been held that once the default has been made good, there is no bar in utilizing the Cenvat Credit and therefore, payment of wrongly utilised Cenvat Credit through PLA account is not required. In view of the above, the pleads for grant of stay. 3.2 He further submits that there is an error in the computation of duty demand in the show-cause notice. The appellant had made go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty and if the default continues for more than 30 days, in subsequent clearances of excise goods, duty liability has to be discharged through PLA and amount lying in Cenvat Credit amount cannot be utilised for payment of duty. If the contention of the appellant is accepted, the provisions of 8(3A) of the Central excise Rules, 2002 would be rendered otiose. It is a well settled position of law that statutory provisions should not be interpreted in such a way as to make the provisions a nullity or surplusage. The decision of the Hon'ble High Court of Karnataka in the case of Manjunatha Industries also confirmed this view. Recently The Hon'ble High Court of Madras in the case of Unirols Airtex Vs. CCE, Coimbatore - 2013 (296) ELT 449 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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