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2015 (10) TMI 2197 - CESTAT NEW DELHI

2015 (10) TMI 2197 - CESTAT NEW DELHI - TMI - Denial of Cenvat Credit - Duty paid through PLA - Rule 8(3A) - Held that:- As Rule 8(3A) of Central Excise Rules, 2002 has been declared unconstitutional, consequently proceedings against the appellant are not sustainable. Further I find that appellant has contravened the provisions of Central Excise Rules, 2002, therefore, general penalty under Rule 27 of Central Excise Rules, 2002 is imposable. Therefore, I impose penalty under Rule 27 of Central E .....

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dv. For the Respondent : Ms Ranjana Jha, AR ORDER Per Ashok Jindal The appellants are in appeals against the impugned orders wherein the denial of Cenvat Credit has been held confirmed and penalties on main party and Director of main party have also been confirmed. 2. The facts of the case are that the main appellant M/s. Space Telelink Ltd. has defaulted in making payment of Excise duty within 30 days and thereafter they utilized Cenvat Credit account for payment of Central Excise duty which wa .....

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edit account for payment of duty during default period. In these circumstances, they have contravened the provisions of Rule 8 (3A) of Central Excise Rule, 2002. Therefore, they are not entitled to take Cenvat Credit of duty paid. In these set of facts, three show cause notices were issued to the appellant to deny the cenvat credit and consequently to impose penalties on the main appellant as well as Managing Director of the main appellant. Both the lower authorities confirmed the proposal of th .....

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He further submits that there was procedural lapse on the part of the assessee, therefore, the penalty can be imposed under Rule 27 of Central Excise Rules, 2002 on the main appellant upto maximum of ₹ 5000/- and it is not a case for imposition of penalty on the Director. He further submits that in their own case in Appeal No. 53516 53517/2014 dated 10.6.2015, this Tribunal has already decided the issue holding that appellant is entitled to avail cenvat credit of duty paid relying upon the .....

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75-HC-ALL-CX] 2. M/s. Saehan Stamping Pvt. Ltd. vs. CCE Chennai [2014-TIOL-1840-HC-MAD-CX] 3. Sri Sivasakthi Auto Ancillaries Madras Pvt. Ltd. vs CCE Chennai [2014-TIOL-1443-HC-MAD-CX] 4. Unirols Airtex vs. Asst. Commr.of C Ex., Coimbatore [2013 (296) ELT 449 (Mad)] 5. In the case of Bakewell Agro Ltd., the decision has been given by the Hon bleHigh Court of Allahabad which is near to the Bench seating in New Delhi as comparable to the decision of Hon bleGujarat High Court, in the case of Indsur .....

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be followed. She further, submits that she has not seen the decision in the appellant s own case decided by this Tribunal on 10.6.15 and cannot comment on that and whatever arguments she has made be considered after going through the appellants submissions. She further submits that the impugned appeals pertains to the period prior to the decision of Indsur Global Ltd. (supra) which is not applicable to the facts of this case. She also submits that Revenue has challenged the decision of Indsur G .....

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