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TMI Blog2015 (5) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 for payment of duty without utilizing the CENVAT credit till an assessee pays the outstanding amount including interest is unconstitutional and that the subsequent proceedings initiated by the Department for demanding tax were set at naught, which were followed by us in a batch of writ petitions in [2015 (5) TMI 603 - MADRAS HIGH COURT] (M/s Malladi Drugs & Pharmaceuticals Ltd., Ranipet etc., et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstances of the case, the Rule 8(3A) of Central Excise Rules introduced with effect from 1.6.2006 be made applicable to the period where an assessee fails to pay or discharge the duty liability before or after 1.6.2006? (3) Whether in the facts and circumstances of the case, the second respondent can adjudicate the case by invoking Rule 8(3A) of Central Excise Rules, by issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without utilizing CENVAT credit, until the date for payment of the outstanding amount including interest thereon. Since the assessee continued to utilize CENVAT credit instead of paying duty through PLA, the demand requires to be sustained. We order accordingly. 3. As regards penalty under Section 11AC, we set aside the same in the light of the Tribunal's decision in Krishna Chemicals vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules, 2002 for payment of duty without utilizing the CENVAT credit till an assessee pays the outstanding amount including interest is unconstitutional and that the subsequent proceedings initiated by the Department for demanding tax were set at naught, which were followed by us in a batch of writ petitions in W.P.Nos.2506 of 2011 etc., dated 27.3.2015 (M/s Malladi Drugs Pharmaceutic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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