9911796707
TMI Blog2023 (12) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the Appellant Shri S. Mukhopadhyay, Authorized Representative for the Respondent ORDER The present appeal has been filed against the common Order-in- Appeal dated 30.12.2010 passed by the Commissioner (Appeals-I), Kolkata. In the impugned order, the Ld. Commissioner (Appeals) has upheld the Orders-in-Original both dated 27.02.2009, passed by the Assistant Commissioner, Khidirpur Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2002. The demands were confirmed by the Assistant Commissioner and the same were upheld by the Commissioner (Appeals) vide the impugned order. The Appellant submits that the issue is no longer res integra as the Hon'ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt.Ltd. Vs. Union of India & Others reported in 2017 (8) TMI 1515 - has declared Rule 8 (3A) as ultra vires. The Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has partly used Cenvat credit for discharging their duty liability during the debarred period. We observe that the issue is no longer res integra as the Hon'ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt. Ltd. Vs. Union of India & Others reported in 2017 (8) TMI 1515 has declared Rule 8 (3A) as ultra vires. We observe that in the case of Rana Sponge Ltd. Vs Commissioner of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. 6. We find that the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. v. UOI [2014 (310) E.L.T. 833 (Guj.) has declared the words "without utilizing Cenvat Credit" under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the instant case by the Appellant. 7. We find that the said judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal referred above, we hold that the Appellant is entitled to pay the duty by utilizing their Cenvat credit account during the period when they were asked to pay the duty consignment wise, through PLA, under Rule 8(3A) of the Central Excise Rules, 2002. Thus, we find that the impugned order confirming the demand is not sustainable. Since, the demand itself is not sustainable, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
