2016 (9) TMI 1113

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..... :- in view of the judgment of Hon'ble High Court of Gujarat in the case of Indsur Global Ltd Vs UOI [2014 (12) TMI 585 - GUJARAT HIGH COURT] which has struck down the said Rule 8(3A) as unconstitutional, the imposition of penalty for contravention of the said rule will not lie. Therefore, the impugned order to this extent is not sustainable. - Decided in favour of appellant - Appeal No. E/1633/20 .....

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..... clearances effected from 06-09-2010 onwards there was bar in utilizing the Cenvat Credit. It is submitted that the appellants have later discharged the duty liability along with interest. That the delay was only due to financial difficulties and that there was no intention to evade payment of duty. 3. In the impugned order the Commissioner (Appeals) has observed that though appellants have cont .....

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