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TMI Blog2015 (10) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... - MADRAS HIGH COURT) has held that during the period of delay in discharge of monthly duty liability, which is beyond the period of one month from the due date, the duty is required to be paid through PLA only, without utilizing the cenvat credit, in this judgement the Hon'ble High Court has not gone into the vires of this provision, while the Hon'ble Gujarat High Court in its judgement in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Shri Bipin Garg, Adv For the Respondent : Shri R K Grover, DR ORDER Per Rakesh Kumar In this case, there was delay in discharge of the monthly duty liability by the due date and the delay continued beyond the period of one month from the due date. In respect of the delay in payment of monthly duty liability which is beyond the period of one month from the due dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with stay application. 2. Heard both the sides in respect of stay application. 3. Shri Bipin Garg, Advocate, ld. Counsel for the appellant, citing the judgement of the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. Vs. Union of India reported in 2014-TIOL-2115-HC-AHM-CX pleaded that in this judgement, Hon'ble High Court has considered the vires of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions from both the sides and perused the records. 6. Though the Hon'ble Madras High Court in the case of Unirols Airtex Vs. Assistant Commissioner of Central Excise (supra) has held that during the period of delay in discharge of monthly duty liability, which is beyond the period of one month from the due date, the duty is required to be paid through PLA only, without utilizing the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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