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M/s. A.R. Metallurgicals Pvt Ltd Versus The Customs, Excise And Service Tax Appellate Tribunal, The Commissioner of Central Excise

2015 (5) TMI 661 - MADRAS HIGH COURT

Utilization of CENVAT Credit for payment of duty - Applicability of Rule 8(3A) of Central Excise Rules - Held that:- condition contained in sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 for payment of duty without utilizing the CENVAT cre .....

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015 (5) TMI 603 - MADRAS HIGH COURT] (M/s Malladi Drugs & Pharmaceuticals Ltd., Ranipet etc., etc., v. Union of India rep. by its Secretary, Ministry of Finance etc.) deciding the issue in favour of the assessees therein for the reasons stated therei .....

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of the Court was delivered by R. Sudhakar, J.) This civil miscellaneous appeal, at the instance of the assessee, was admitted on the following substantial questions of law:- (1) Whether in the facts and circumstances of the case, the payment of duty .....

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e period where an assessee fails to pay or discharge the duty liability before or after 1.6.2006? (3) Whether in the facts and circumstances of the case, the second respondent can adjudicate the case by invoking Rule 8(3A) of Central Excise Rules, by .....

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he penalty under Rule 25 of Central Excise Rules, but reducing to ₹ 5,00,000/- when the penalty under Section 11AC was set aside and Rule 25 of CE Rules is subject to the provisions of Section 11AC of the Central Excise Act?'' 2. The ap .....

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uty for each consignment at the time of removal, without utilizing CENVAT credit, until the date for payment of the outstanding amount including interest thereon. Since the assessee continued to utilize CENVAT credit instead of paying duty through PL .....

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ustries vs. CCE, Chennai, 2010 (253) ELT 107. Penalty under Rule 25 is, however, retained but reduced to ₹ 5,00,000/- (Rupees five lakhs only) in the light of the Tribunal's order cited supra. 4. The appeal is thus partly allowed as above.& .....

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sur Global Ltd., v. Union of India, 2014 (310) E.L.T.833 (Guj.) and in Precision Fasteners Ltd., v. Commissioner of Central Excise, 2014 TIOL 2211 HC-AHM-CX, declaring that the condition contained in sub-rule (3A) of Rule 8 of the Central Excise Rule .....

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