TMI Blog2020 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... each of Rule 8(3A) of Central Excise Rules,2002? HELD THAT:- The issue is no more res-integra and considered by the Hon ble Gujarat High Court in the case of Indsur Global Ltd vs. Union of India [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ] - It has been held that during the default period payment of duty by utilization of CENVAT credit account is not irregular and consequently the said portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing duty beyond 30 days from the due date prescribed under sub rule 8 of Central Excise Rule, 2002. Consequently, demand notice was issued to them alleging that utilization of CENVAT Credit of ₹ 22,67,640/- during the said period is irregular and accordingly, the amount proposed to be recovered in cash. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Commissioner of Central Excise, Customs Service Tax, Silvassa Vs. Shanti Engineering 2019-TIOL-961-HC-MUM-CX and Commissioner of CGST Central Excise, Vapi-Daman Vs. Twenty First Century Wire Rods Ltd. 2019(26) G.S.T.L 478(Bom). 4. Learned A.R. for the Revenue reiterated the findings of the Learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. The shor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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