TMI Blog2019 (5) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central 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. - CENTRAL EXCISE APPEAL NO. 29 OF 2019 WITH CENTRAL EXCISE APPEAL NO. 31 OF 2019 - - - Dated:- 25-4-2019 - A.S. OKA M.S. SANKLECHA, J.J. Mr. Pradeep Jetly and Mr. J.B. Mishra for the appellant None for the respondent P.C. 1. These two appeals under Section 35G of the Central Excise Act, 1994 (the Act) challenge a common order dated 10th April, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid sub-Rule (1) and sub-Rule (4) of Rule 3 of CENVAT Credit Rules, 2004, the assessee shall pay excise duty on each consignment at the time of removal, without utilizing the CENVAT credit till the date the assessee pays the outstanding amount including interest therein and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these Rules shall follow. (emphasis supplied) 4. Nevertheless, even after the above default, the respondent continued clearing goods on payment of duty from its Cenvat account instead of paying the same as through its PLA. 5. This led to issue of show-cause notices dated 9th December, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply within the State of Maharashtra, in the absence of any contrary view or the appellant showing that the view of the Gujarat High Court in Indsur Global Ltd. (supra) is ex-facie unsustainable. In fact, in identical circumstances, where a different High Court has declared a provision unconstitutional and there is no contrary view, this Court has in Commissioner of Income Tax Vs. Godavari devi Saraf (1978) 2 ELT 624 and Commissioner of Central Excise Vs. Valson Dyeing Bleaching Printing Works, 259 ELT 53 has refused to entertain the appeals from the orders of the Tribunal which have followed the decision of the another High Court declaring a particular provision to be an unconstitutional. In fact, in Godavaridevi saraf (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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