TMI Blog2019 (4) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Duty even during default period, in view of the fact that the Rule 8 (3A) ibid which steps otherwise, has been struck down as ultra vires. The portion of the order imposing penalties as well as demand for Central Excise Duty is set aside - appeal disposed off. - Excise/MA(ROA)/316/12 & Excise Appeal No.76/2009 - ORDER NO. MO/75130/2019 & FO/75232/2019 - Dated:- 7-1-2019 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER NONE for the Appellant (s) Shri S. S. Chattopadhyay, Supdt.(AR) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal E/76/2009 is directed against the Order-in-Original No.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consignment basis and that too with cash for making use of accumulated amount of CENVAT Credit. 5. In terms of Rule 8 (3A), show cause notice was issued proposing the demand of Central Excise Duty in cash which was already debited from the CENVAT Credit account. The case was adjudicated with the issue of impugned order in which duty demand made in the show cause notice was confirmed alongwith interest. In addition, penalty equal to the duty demanded, has also been imposed. This order is under challenge in the present proceedings. The appellant in the grounds of appeal have urged that there is no mandate for insisting on payment of duty in cash. Payment of duty made by making the CENVAT Credit has also to be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Ltd. Vs. Union of India, (viii) Goyal MG Gases Pvt. Ltd. Vs. Union of India- 2017-VIL-655-CAL-CE. 9. Even though Revenue has challenged such decision of various High Courts before the Hon ble Supreme Court, we note that the jurisdictional High Court at Calcutta in case of Goyal MG Gases Pvt. Ltd (supra) has followed the decision of the Hon ble Gujarat High Court in the case of Indsur Global Ltd. and has held the portion of Rule 8 (3A) as ultra vires. By following the decision of the jurisdictional high court, we come to the conclusion that there is no bar in making use of accumulated CENVAT Credit in making payment of Central Excise duty even during the default period. 10. In the result, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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