9911796707
TMI Blog2025 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative for the Respondent ORDER The Appellant is in appeal assailing the Order-in-Appeal No.NOIDA-EXCUS-001-APP-837-17-18 dated 12.09.2017 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. 2. The facts of the case in brief are that the Appellant is engaged in the manufacture of excisable goods namely CFL falling under Chapter Sub-heading No.85393110 of the First Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month of April, 2014 was liable to be paid by the Appellant by 5th day of May, 2014 as per the provisions of Rule 8(1) of the Central Excise Rules, 2002. Further, as per the provisions of Rule 8(3A) of the Central Excise Rules, 2002, during the period of default i.e. 05.06.2014 to 15.07.2014, the Appellant was required to pay the duty for the month of April, 2014 alongwith interest under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 read with Section 11A of the Central Excise Act, 1944 and the Ed. Cess & SHE Cess amounting to Rs.26837/- + Rs.12773/- already deposited by the party is appropriated against the amount of duty demanded. 2. I order for recovery of interest at applicable rate in respect of the duty demanded above under the Section 11AA of the Central Excise Act, 1944 and the interest of Rs.29,316/- + Rs.1390/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed in excess of Rs.5,000/- in the impugned order is set aside. The appeal is thus partially allowed. 3. Against the said order, the Appellant has filed the present appeal before the Tribunal. 4. Heard both the sides and perused the appeal records. 5. I find that the issue involved in the present appeal relates to failure to discharge monthly payment of duty under Rule 8(3A) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Gujarat High Court in the case of Indsur Global Ltd. (Supra) is holding the field. Accordingly, relying on the decision of Hon'ble Gujarat High Court in the case of the Indsur Global Ltd. (Supra), I hold that the demand against the Appellant is not sustainable. Consequently, no penalty is imposable. 6. In view of the above discussion, the appeal filed by the Appellant is allowed with cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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