TMI Blog2015 (10) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... f default inasmuch as appellant had not paid the monthly payment of duty beyond 30 days till the payment of such defaulted amount alongwith interest. As per rule 8(3A) appellant was supposed to pay duty during defaulted period from PLA i.e. through cash and not by utilizing Cenvat credit. I find that the issue has been considered by Hon'ble High Court of Gujarat in the case of - Indsur Global ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Nashik, wherein Ld. Commissioner (Appeals) has upheld the order of the Joint Commissioner of Central Excise to the extent of confirmation of Commissioner of Central Excise to the extent of confirmation of demand of duty of ₹ 7,17,726/- however set aside the penalty of equal of duty and instead imposed penalty of ₹ 1 lakh under Rule 25 of Central Excise Rules, 2002. The fact of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Rule 8(3A) of Central Excise Rules, 2002 as unconstitutional therefore demand which is also against utilization of Cenvat Credit was not sustainable. 3. On the other hand, Shri. V. K. Shastri, Ld. Asstt. Commissioner (A.R.) reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides, I find that in the present case undisputed fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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