TMI Blog2018 (5) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 2002 - appeal dismissed - decided against Revenue. - E/21184/2016-SM - Final Oder No. 20495/2018 - Dated:- 27-2-2018 - Mr. S.S Garg, Judicial Member For the Appellant- Mrs. Kavitha Poduwal, Superintendent(AR) For the Respondent- None Order Per : S.S Garg The present appeal has been filed by the Revenue against the impugned order dated 26.04.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on consignment basis. A show-cause notice dated 23.05.2011 was issued to the assessee demanding the excise duty amounting to ₹ 4,56,574/- (Rupees Four Lakhs Fifty Six Thousand Five Hundred and Seventy Four only) under Rule 14 of the Cenvat Credit Rules 2004 read with 11A of the Central Excise Act, 1944 along with interest and penalty. Another show-cause notice dated 13.09.2011 was also issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as observed that the Tribunal in a number of cases ruled that instead of payment of duty amount liable to be paid on consignment basis in cash and availing the credit once again, it would suffice if the respondent pays interest on the dues relating to clearances on consignment basis and the appellant is liable to pay interest for the defaulted payment during the said period and reversal of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions of the learned AR and perusal of the material on record, I find that the provisions of Rule 8(3A) has been declared as unconstitutional by the High Court of Gujarat in the case of Indsur Global Ltd. Vs. Union of India reported in 2014 (310) E.L.T. 833 (Guj.). Learned AR further submitted that the Department has filed an appeal before the Apex Court and the matter is pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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