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TMI Blog2017 (6) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal No. HYD-EXCUS-004-APP-048-15-16 CE dated 09.03.2016. 2. None appeared on behalf of the respondent, though notice was issued. Since the issue lies in a narrow compass, the same is taken up for disposal in absence of any representation from respondent. 3. Heard the Ld. Departmental Representative and perused the records. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ization of CENVAT credit during the default period. The department, in addition to other case laws, relied upon decisions in the case of Unirols Airtex Vs. Assistant Commissioner of Central Excise, Coimbatore - 2013 (296) ELT 449 (Mad.) and Manjunath Industries Vs. Commissioner of Central Excise (Appeals-I) - 2013-TIOL-285-HC-Kar-CX. The above case of Unirols Airtex was remanded in Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 2002, shall be invalid, the decisions of Hon'ble High Courts of Madras and Karnataka relied on by department are not relevant. In the orders passed by the lower adjudicating authority, it is recorded that there was delay in payment of duty for the quarter ending of March, 2013. I find that the appellant has paid the amounts of duty involved along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras in the case of Unirols Airtex [2013 (296) E.L.T. 449 (Mad.)], I find that the Hon'ble High Court of Madras in a subsequent writ petition in the case of Malladi Drugs & Pharmaceutical Ltd., [2015 (323) ELT 489 (Mad.)] has followed the judgment of the Hon'ble High Court of Gujarat and allowed the writ petition. In view of the foregoing, since the provision of Rule 8 (3A) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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