2015 (10) TMI 1831

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..... the Adjudicating Authority disallowed the utilization of the amount from CENVAT account during the period from 05.07.2010 to 29.09.2010 in terms of provisions of Rule 8(3A) of Central Excise Rules, 2002 and confirmed the demand of duty along with interest and imposed penalty for not paying the amount by cash from PLA. We find that the Hon’ble Gujarat High Court in the case of Indsur Global Ltd Vs .....

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..... g both the sides and on perusal of the records, we find that the appellants are engaged in the manufacture of excisable goods, classifiable under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. 3. The appellants are discharging duty on monthly basis under Rule 8 of Central Excise Rules, 2002. There was a delay in discharging of duty on monthly basis. The appellant paid duty p .....

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..... le 8 for payment of duty without utilizing the CENVAT Credit till an assessee pays the outstanding amount including interest is declared unconstitutional. Therefore, the portion without utilizing the CENVAT Credit of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, shall be rendered invalid. 3. In view of the decision of Hon ble Gujarat High Court, we find that the impugned order i .....

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