TMI Blog2018 (12) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... ally sustainable. Appeal allowed - decided in favor of appellant. - APPEAL NOS: E/237 & 238/2010 - A/87867-87868/2018 - Dated:- 18-10-2018 - Dr. D. M. Misra, Member (Judicial) And Shri C. J. Mathew, Member (Technical) Shri Rajiv Wagle, Advocate for appellants Shri Ajay Kumar, Additional Commissioner (AR) for respondent ORDER Per: Dr. D.M. Misra These appeals are against Order-in-Original No. 40/BR-36/Th- I/2009 dated 12/11/2009 passed by the Commissioner of Central Excise, Thane I. 2. Briefly stated, the facts of the case are that the appellant had defaulted in discharging their duty liability for the month of September 2006 to December 2006, February 2007, April 2007, May 2007 and July to October 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal and proper. 4. Learned Authorised Representative for Revenue reiterates the submissions of the Learned Commissioner. No contrary decision is placed on behalf of Revenue. 5. We have carefully considered the submissions advanced by both the sides and perused the records. Undisputedly the appellant during the period in question has defaulted in discharging their monthly duty liability and in some months also failed in filing their regular returns. However, subsequently, the entire amount of duty along with interest has been paid by the appellant through their PLA in February 2008, and a part of the liability also discharged during the default period by debiting their CENVAT account. Revenue has accepted the duty discharged through P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The Hon ble Gujarat High Court in case of Indsur Global Ltd. - 2014 (310) E.L.T. 833 (Gujarat) held the expression without utilizing the Cenvat credit used in Rule 8(3A) was held to be ultra virus and inconsistently. The said decision was concurred by the Hon ble High Courts of Madras, Punjab Haryana, Delhi and Allahabad and has been followed by the Tribunal in various decisions. Reference can be made to the following :- (a) Precision Fasteners - 2015 (316) E.L.T. 595 (Guj.) (b) Shreeji Surface Coating Pvt. Ltd. - 2015 (320) E.L.T. 764 (Guj.) (c) A.R. Metallurgicals (P) Ltd. - 2015 (322) E.L.T. 49 (Mad.) (d) CCE v. Star Drugs and Research Labs - 2016-TIOL- 1282-HC-MAD-CX = 2016 (338) E.L.T. 652 (Mad.) (e) Sandlley Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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