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TMI Blog2016 (3) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... JARAT HIGH COURT ). Since the rule under which the entire proceedings have been initiated have been declared unconstitutional, no liability arises under the said Rules. Therefore, keeping in view the law laid down by the Hon'ble High Court of Gujarat, Madras and Punjab & Haryana, set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any. SEE Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT ], Malladi Drugs & Pharmaceuticals P. Ltd. (2015 (5) TMI 603 - MADRAS HIGH COURT ), A.R. Metallurgicals P. Ltd. (2015 (5) TMI 661 - MADRAS HIGH COURT ) and Sandley Inds. (2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT ) - Appeal No. E/1108/10- Mum - A/85460/16/SMB - Dated:- 27-1-2016 - MR. S.S. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 was issued demanding duty of `40,46,807/- paid through Cenvat account during the month April 2008 to February 2009 along with interest and penalty. By the Order-in-Original the Adjudicating Authority confirmed the demand along with interest and also imposed penalty of `10 lakh under Rule 25. Aggrieved by the Order-in-Original an appeal was filed before the Commissioner (Appeals), who confirmed the demand along with interest but reduced the penalty to `5000/- under Rule 27 of CENVAT Credit Rules, 2002 instead of `10 lakhs imposed under Rule 25. Now the present appeal has been filed against the said order. 3. Ld. Counsel for the appellant submitted that the order of the Commissioner (Appeals) is contrary to the law, justice, equity and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule which was declared as ultra vires by the Court. It was only because the petitioner paid interest of barely about ₹ 12,000/through Cenvat Credit instead of paying it in cash, their all subsequent clearances were stigmatized. This was solely relying on the portion of Sub-rule (3A) of Rule 8, which required that the future clearances of a defaulter must be without utilization of the Cenvat Credit. 5. Ld. Counsel for the appellant further submitted that in view of the law down by various High Courts, imposition of penalty under Rule 25 of Central Excise Act, 2002 is totally unsustainable in law. He further submitted that the Tribunal in the following decisions has laid down that for the contravention of said rule 8 no penalty can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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