9911796707
TMI Blog2015 (10) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit balance was about 3,27,000/- and according to the appellant, the failure to discharge the full duty liability was due to clerical mistake. 2. It is also not in dispute that appellant realized from mistake and paid the balance amount of duty on 19/12/2012 along with interest. This delay in discharge of full duty liability for April, 2012 was noticed by the Audit sometime in July, 2013. In terms of Rule 8 (3A) of Central Excise Rules, 2002 when there is delay in discharge of duty liability for particular month beyond the period of one month from the due date, the provisions of Sub Rule 3 (A) of Rule 8 become applicable and accordingly, 'forfeiture period' starts, i.e., the assessee is required to pay the duty consignment wise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 3. Against this order of the Commissioner, this appeal has been filed. 4. Heard both the sides. 5. Shri Vipul Aggarwal, Advocate, ld. Counsel for the appellant pleaded that the issue involved in this case stands decided in the appellant's favour by the judgment of Hon'ble Gujarat High Court in the case of Indsur Global Limited Vs. Union of India reported in 2014 (310) ELT 833 Guj by which the Hon'ble High Court has gone into the question of constitutionality of Sub-Rule 3 (A) of the Rule 8 of the Central Excise Rules, 2002 according to which during the period of delay in discharge of the monthly duty liability for a particular month which is beyond the period of one month from the due date, the assessee is required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n held that in view of the provisions of Rule 8 (3A) during the period of delay in discharge of duty liability for a particular month beyond the period of one month from the due date, duty in respect of the clearances made is required to be paid through PLA, without utilizing the CENVAT Credit. He, therefore, pleaded that there is no infirmity in the impugned order. 7. We have considered the submissions from both the sides and perused the records. 8. The only point of disputes in this case is as to whether during the period from 6/6/2012 to 18/12/2012, i.e., period of delay in discharge of duty liability for April, 2012 which is beyond the period of one month from the due date, the appellant were liable to pay the duty in respect of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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