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TMI Blog2013 (12) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... And Anil Choudhary, JJ. For the Appellant : Mr D R Gadekar, Adv. For the Respondent : Mr Shobha Ram, Comm. (AR) PER : P R Chandrasekharan The appeal and stay petition are directed against order-in-original NO.15/CEX/Commr/2013 dated 20/06/2013 passed by the Commissioner of Customs Central Excise, Aurangabad. 2. The appellant is M/s. Gajlaxmi Steel Pvt. Ltd. During the period from April 2011 to March 2012 the appellant consistently defaulted in payment of Central Excise duty. The amount of defaulted duty during this period amounted to Rs.1,44,83,942/-. Therefore, a show-cause notice was issued to the appellant vide notice dated 16/05/2012 invoking the provisions of Rule 8 (3A) of the Central Excise Rule, 2002 wherein it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case also. Accordingly, he pleads for grant of stay. 4. The Ld. Commissioner (AR) appearing for the Revenue on the other hand submits that in the present case, willful default on the part of the appellant is clearly evident inasmuch as during the impugned period the appellant has been paid duty only through Cenvat Credit and whatever payment was required in excess of credit available in the Cenvat Credit account, the appellant failed to pay the excess amount and this conduct of the appellant has been consistent during the entire period of April 2011 to March 2012 and therefore, the provisions of Rule 8 (3A) has been correctly invoked and duty demand has been confirmed accordingly. Therefore, he pleads that the appellant be put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys, the appellant is not entitled for utilizing the Cenvat Credit for payment of duty liability. The provisions of the said Rule would be rendered otiose, if we accept the plea of Consultant for the appellant. It is a well settled principle of law that no provisions of law should be read in such a manner so as to make it ineffective or otiose. The Hon'ble Apex Court in the case of Balwant Singh vs. Jagdish Singh [2010 (262) ELT 50 (SC)] quoted with approval the principle of statutory interpretation as under: "It must be kept in mind that whenever a law is enacted by the legislature, it is intended to be enforced in its proper perspective. It an equally settled principle of law that the provisions of a stature, including every word, hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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