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TMI Blog2016 (10) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent ORDER Per. V. Padmanabhan The present appeal is directed against the order dated 08/02/2011 passed by the Commissioner (Appeals), Indore. The appellant is a manufacturer of modified starch and various chemicals falling under Chapter 35 and 29 of the Central Excise Tariff Act. In the month of August, 2008, out of the total duty amount payable to the extent of Rs. 6,94,854/-, they paid an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant did not receive any favourable consideration. Hence the present appeal before the Tribunal. 2. The appellant submits that they failed to discharge a part of the duty payable in the month of August 2008 on account of financial hardship and the same stands paid by PLA on 08/11/08 alongwith interest. The demand to the extent of around Rs. 12 lakhs raised by the Revenue is towards duty amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugs & Pharmaceuticals Ltd. vs. Union of India reported in 2015 (323) E.L.T. 489 (Mad.) ; (iv) Precision Fasteners Ltd. vs. CCE reported in 2015 (316) E.L.T. 595 (Guj.) ; and (v) Sandley Industries vs. Union of India reported in 2015 (326) E.L.T. 256 (P&H). The learned Advocate further fairly submits that the decision in Hon ble Gujarat High Court case has been stayed by the Apex court, howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-rule (1) and sub-rule (4) of Cenvat Credit Rules, 2004, the assessee shall pay Excise duty for each consignment at the time of removal, without utilizing the Cenvat Credit till the date the assessee pays the outstanding amount including interest thereon; and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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". The various other Hon ble High Courts have taken a similar view. Under the circumstances, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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