TMI Blog2016 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ebit in the Cenvat account is in conformity with the provisions of Sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 - default in making payment of duty beyond thirty days from due date - Held that:- the provisions of sub-rule (3A) of Rule 8 ibid are applicable to the facts of the case, according to which the assessee was required to pay the excise duty for each consignment at the time of removal. The fact is not under dispute that out of the central Excise duty amount of ₹ 50,98,279/- payable under Rule 8(3A) ibid, the assessee had paid ₹ 7,16,712/- from PLA and the balance amount of ₹ 43,81,567/- from the Cenvat account with interest for delayed payment. So far as the restrictions contained in Rule 8(3A) ibid tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 22.04.2008 passed by the Commissioner of Customs Central Excise, Bhopal, both Revenue as well as the assessee have filed appeals before this Tribunal. 2. The grievance of Revenue is that Cenvat demand of ₹ 11,33,711/- dropped in the impugned order is not a part of demand of ₹ 50,98,279/- proposed for recovery in the Show Cause Notice. Thus, the benefit of Cenvat demand to the extent of ₹ 11,33,711/- shall not be available to the assessee and the entire demand of ₹ 50,98,279/- proposed in the Show Cause Notice is required to be paid by the assessee. 3. The assessee has filed the appeal on the ground that the confirmation of demand of ₹ 39,64/568/- under Section 11A of Central Excise Act, 1944 is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the facts of the case, according to which the assessee was required to pay the excise duty for each consignment at the time of removal. The fact is not under dispute that out of the central Excise duty amount of ₹ 50,98,279/- payable under Rule 8(3A) ibid, the assessee had paid ₹ 7,16,712/- from PLA and the balance amount of ₹ 43,81,567/- from the Cenvat account with interest for delayed payment. So far as the restrictions contained in Rule 8(3A) ibid that Cenvat credit cannot be utilised for payment of duty on removal of goods consignment-wise, we find that the Hon'ble Gujarat High Court, in the case of Indsur Global Ltd. Vs. Union of India (supra) has declared the phrase without utilising the Cenvat credit co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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