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2016 (3) TMI 302 - CESTAT MUMBAI

2016 (3) TMI 302 - CESTAT MUMBAI - TMI - Payment of duty through Cenvat account - Held that:- It is a fact that the show-cause notice, Order-in-Original and Order-in-Appeal are based on the violation of Rule 8(3A) of the Central Excise Rules, 2002 which require the payment of duty only through account current in case of violation of payment of duty in time as prescribed in Rule 8. As submitted by the ld. Counsel for the appellant that this Rule 8(3A) has been struck down by Hon'ble High Court of .....

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the appeal of the appellant with consequential relief, if any. SEE Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT ], Malladi Drugs & Pharmaceuticals P. Ltd. (2015 (5) TMI 603 - MADRAS HIGH COURT ), A.R. Metallurgicals P. Ltd. (2015 (5) TMI 661 - MADRAS HIGH COURT ) and Sandley Inds. (2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT ) - Appeal No. E/1108/10- Mum - A/85460/16/SMB - Dated:- 27-1-2016 - MR. S.S. GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Venkatesh Iyer, Consultant .....

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y on 30.05.2008. As per Rule 8(3A) they were required to pay duty consignment-wise without utilising Cenvat Credit for the month of April and May 2008 but the appellant failed to pay the duty consignment-wise and utilised the Cenvat Credit for payment of duty during the month of April 2008. Similarly for the duty for the month of April, May, June, July and August 2008 duty was not paid on due dates and also not paid within one month from the due date. The duty for these months were paid on 11.07 .....

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8 to February 2009 along with interest and penalty. By the Order-in-Original the Adjudicating Authority confirmed the demand along with interest and also imposed penalty of 10 lakh under Rule 25. Aggrieved by the Order-in-Original an appeal was filed before the Commissioner (Appeals), who confirmed the demand along with interest but reduced the penalty to 5000/- under Rule 27 of CENVAT Credit Rules, 2002 instead of 10 lakhs imposed under Rule 25. Now the present appeal has been filed against the .....

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owing judgments: a) Indsur Global Ltd. -2014 (310) ELT 833 (Guj) b) Shreeji Surface Coatings P. Ltd. - 2015 (320) ELT 764 c) Malladi Drugs & Pharmaceuticals P. Ltd. 2015 (323) ELT 489 (Mad) d) A.R. Metallurgicals P. Ltd. 2015 (322) ELT 49 (Mad) e) Sandley Inds. 2015 (326) ELT 256 (P&H) 4. He further submitted that the said rule 3A under which duty is sought to be demanded itself has been struck down as unconstitutional by various High Courts as cited supra. In this situation, the show-ca .....

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ve. We have narrated facts only to demonstrate that the facts of the present case squarely fall within the portion of the Rule which was declared as ultra vires by the Court. It was only because the petitioner paid interest of barely about ₹ 12,000/through Cenvat Credit instead of paying it in cash, their all subsequent clearances were stigmatized. This was solely relying on the portion of Sub-rule (3A) of Rule 8, which required that the future clearances of a defaulter must be without uti .....

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