2015 (10) TMI 1186

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..... ve for the Revenue submits that they have contravened the Rule and therefore, penalty should be imposed. It is further contended that they have not discharged the duty consignment-wise and therefore, they are liable to pay interest. - Gujarat High Court in the case of Indsur Global Ltd (2014 (12) TMI 585 - GUJARAT HIGH COURT) the demand of duty by cash is not sustainable. As the Hon'ble Gujarat Hi .....

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..... l Excise Tariff Act, 1985. The Appellants discharged the duty liability on monthly basis under Rule 8 of Central Excise Rules, 2002. They failed to discharge the duty liability within the stipulated period. They paid duty during the defaulted period from their CENVAT account instead of paying in cash under PLA in contravention of Rule 8(3A) of Central Excise Rules, 2002. 4. The Hon'ble Guja .....

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