TMI Blog2017 (6) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules 2002 as ultra vires - appeal dismissed - decided against Revenue. - E/20532/2014-SM - Final Order No. 20270 / 2017 - Dated:- 27-1-2017 - Shri S. S. Garg, Judicial Member Mr Parashiva Murthy, A.R. For the Appellant None For the Respondent ORDER Per S. S. Garg The present appeal is filed by the Revenue against impugned order dated 11.11.2013 passed by Commissioner (Appeals) wherein the Commissioner (Appeals) has allowed the appeal of the assessee. Briefly the facts of the case are that the assessee are the manufacturers of control valves and accessories under Chapter 84 of the Central Excise Tariff Act 1985 and they are also having service tax registration for the services of management ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with appropriate interest and penalty. After following the due process of law, the Additional Commissioner held that there is no provision in the Central Excise Laws for filing of revised return under Rule 12 of CENVAT Credit Rules 2002 and the assessee cannot suo moto adjust the amount paid towards tax on services to their duty liability on goods and therefore the assessee had contravened the provisions of Rule 8 of Central Excise Rules 2002 and further as per Rule 8 (3A) of the Central Excise Rules 2002 if the assessee defaults in payment of duty beyond 30 days from the due date, then the assessee shall pay excise duty for each consignment. At the time of removal without utilising the CENVAT Credit till the date the assessee pays the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no infirmity in the impugned order wherein the Commissioner has directed the original authority to accept the revised ER-1 for the month of October 2010 filed by the appellant subject to required scrutiny and seek clarification from the range officer to the extent necessary. Further the Gujarat High Court in the case of Indsur Global Ltd Vs UOI [2014-TIOL-2115(H.C.) wherein Honon ble Gujarat High Court held Rule 8(3A) of the Central Excise Rules 2002 as ultra vires. 2. In view of the judgement of the Gujarat High Court cited (supra), I do not find any infirmity in the impugned order which is upheld and the Revenue s appeal is dismissed. ( Operative portion of the Order was pronounced in Open Court on 27/01/2017 ) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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