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TMI Blog2019 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... y manufacturing electric wires and cables. The Company was in deep financial crisis as could be seen from the balance sheet for the financial year 2007-08 and 2008-2009. Due to acute financial difficulties, the appellant could not pay the duty promptly on the goods cleared during the months of October 2009, December 2009 and January 2010. However, the appellant paid the dues after delays of 48 days, 47 days and 45 days respectively and they have also paid interest. A show-cause notice dt. 08/10/2010 proposing to demand duty of Rs. 21,92,331/- along with interest and penalty, was received by the appellant and appellant filed reply to the show-cause notice explaining the cause of delay in payment of excise duty. After following the due proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Global Ltd. Vs UOI [2014(310) ELT 833 (Guj.)] ii. Malladi Drugs & Pharmaceuticals Ltd. Vs. UOI [2015(323) ELT 489 (Mad.)] iii. Precision Fasteners Ltd. Vs. CCE [2014-TIOL-2211-HC-AHMCX] iv. Precision Fasteners [2015(315) ELT 595 (Guj.)] v. Shreeji Surface Coating Pvt. Ltd. [2015(320) ELT 764 (Guj.)] vi. AR Metallurgicals (P) Ltd. [2015(322) ELT 49 (Mad.)] vii. CCE Vs. Star Drugs and Research Labs [2016(338) ELT 652 (Mad.)] 4.2. He further submitted that once the provisions of Rule 8(3A) of the CER, 2002 itself is declared ultra vires by various High Courts, the question of imposing penalty does not arise as held in the following cases:- i. ATV Projects India Ltv. Vs. UOI [2016(341) ELT 603 (All.)] ii. GEI Industrial Syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1282-HC-MAD-CX = 2016 (338) E.L.T. 652 (Mad.) (e) Sandlley Industries - 2015 (326) E.L.T. 256 (P & H) (f) CCE v. Anand Tissue Ltd. - 2016-TIOL-2018-HC-ALL-CX (g) Order dated 11-8-2016 in CEAC No. 4/2016 of the Hon'ble High Court in the case of CCE v. Vikrant Auto Industries [2016 (340) E.L.T. 291 (Del.)] (h) Cheran Cements Ltd. v. CCE - 2015-TIOL-2119-CESTAT-MAD. 6.2. Further I find that the same issue was considered by the Division Bench of this Tribunal in the case of GEI Industrial Systems Ltd. cited supra wherein it was observed as under:- 7. ... ... ... ...We also take note that the decision of the Hon'ble Gujarat High Court is now pending before the Hon'ble Supreme Court in 2016 (335) E.L.T. A-109 (S.C.). The Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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