TMI Blog2021 (7) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period. The Impugned Order is set aside and the appeal is allowed. - Excise Miscellaneous Application No.924 of 2011 (Stay) And Excise Appeal No.780 of 2011 - MISCELLANEOUS ORDER NO. 75180/2021 and FINAL ORDER NO. 75499/2021 - Dated:- 27-7-2021 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) and SHRI RAJU, MEMBER(TECHNICAL) Shri Prem Ranjan Kumar, Advocate for the Appellant (s) Shri S.Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER The present appeal is against the Order-in-Appeal No.23/JSR/2011 dated 29.03.2011. The appellant M/s.Shri Krishna Laxmi Steel Ugyog Pvt.Ltd. is a manufacturer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Rules, 2002 for violation of Rule 4, 6, 8 12 of Central Excise Rules, 2002. The Show Cause Notice was adjudicated vide Order-in-Original No.77-MP/OFFENCE/2010 dated 23.02.2010 and penalties as proposed in the Show Cause Notice were imposed. On Appeal, the learned Commissioner(Appeals) upheld the Order-in-Original and rejected the appeal before him. Hence, the present appeal before the Tribunal. 2. In this connection, we heard Shri Prem Ranjan Kumar, learned Advocate for the appellant and Shri S. Mukhopadhyay, learned Authorized Representative for the Respondent-Revenue. 3. The learned Advocate submitted that the provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court. 6. We have heard both sides at length through video conferencing and perused the appeal records. 7. We have also carefully perused the decisions of the various High Courts cited by the learned Advocate. We also note that the High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed the decision of the Gujarat High Court in Indsur Global Ltd. V. Union of India and has held the portion of rule 8 (3A) as ultra vires. 8. By respectfully following the decision of the Hon ble High Court, we come to the conclusion that there is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period. In the result, the Impugned Order is set aside and the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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