TMI Blog2023 (10) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this connection, reference can be made for the decisions in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] , M/S. MALLADI DRUGS PHARMACEUTICALS LTD. VERSUS THE UNION OF INDIA, THE COMMISSIONER OF CENTRAL EXCISE [ 2015 (5) TMI 603 - MADRAS HIGH COURT] , M/S SANDLEY INDUSTRIES VERSUS UNION OF INDIA AND OTHERS [ 2015 (10) TMI 2455 - PUNJAB HARYANA HIGH COURT] PRECISION FASTENERS LTD 1 VERSUS COMMISSIONER OF CENTRAL EXCISE 2 [ 2014 (12) TMI 655 - GUJARAT HIGH COURT] and M/S A.T.V. PROJECTS INDIA LTD. VERSUS UNION OF INDIA AND OT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember December 2006, within the due dates as specified in Rule 8(1) of the Central Excise Rules, 2002. This resulted in default in the payment of Central Excise Duty. A show cause notice was issued to the appellant, which was confirmed by the Adjudicating Authority by confirming the demand and imposing a penalty of identical amount upon the Appellant. Revenue was of the view that the appellant was required to make payment of Central Excise Duty on consignment to consignment basis, only in cash, without making use of the credit accumulated in Cenvat Credit. On appeal, learned Commissioner(Appeals) has upheld the order of learned Adjudicating Authority. Hence, the present appeal before the Tribunal. 3. The learned Authorized Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 (323) Excise Law Time 489, (iv) (Mad)-2015-VIL-208-MAD-CE (Malladi Drugs Pharmaceuticals Ltd. v. union of India), (v) 2015 (316) Excise Law Time, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and 2016 (341) Excise Law Time 603 (Allahabad)- A.T.V. Projects India ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India-2017-VIL-655-CAL-CE. 5. I also find that in view of the above decisions including the decision of the Jurisdictional High Court, there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period. 8. I have carefully perused the decisions of the various High Courts. I note that the Jurisdictional High Court a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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