TMI Blog2021 (2) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... signment basis, in cash, without making use of the credit accumulated in Cenvat account, on the removals of excisable goods made during 05.02.2008 to 11.03.2008 - HELD THAT:- The jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt.Ltd. [ 2017 (8) TMI 1515 - CALCUTTA HIGH COURT ] has followed the decision of the Gujarat High Court in Indsur Global Ltd. vs. UOI [ 2014 (12) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a manufacturer of various excisable goods and were making use of facility of the Cenvat Credit. During the month of December 2007, the said noticee had defaulted in duty payment for clearances made. Further, on scrutiny of ER-1 returns of the said noticee for the months of February, 2008 and March, 2008 it was found that they had not paid the aforesaid defaulted duty amount for clearances ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the issue of Order-in-Original dated 25.02.2010. On appeal, the learned Commissioner(Appeals) has rejected the appeal of appellant upholding the order of the learned adjudicating authority except modification in the imposition of penalty, stating that it should be imposed in terms of Rule 26 and not Rule 25, which is subject to the provisions of Section 11A. Accordingly, the penalty already impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (323) ELT 489, (iv) Precision Fastners Ltd. vs. CCE [2015 (316) ELT 595 (Guj.)] and (v) A.T.V. Projects India Ltd. vs. UOI [2016 (341) ELT 603 (Allahabad) and (vi) Goyal MG Gases Pvt.Ltd. vs. UOI [2017-VIL-655-CAL-CE]. 5. The learned Advocate further submitted that in view of the above decisions including the decision of the jurisdictional High Court, there is no bar in making use of the accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the various High Courts cited by the learned Advocate. I also note that the jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt.Ltd. (supra) has followed the decision of the Gujarat High Court in Indsur Global Ltd. vs. UOI (supra) and has held the portion of Rule 8(3A) as ultra vires. 9. By following the decision of the jurisdictional High Court, I come to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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