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TMI Blog2017 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... aw raised in the instant Civil Miscellaneous Appeal - appeal disposed off. - Civil Miscellaneous Appeal No.3111 of 2017 - - - Dated:- 8-11-2017 - S. Manikumar And R. Suresh Kumar, JJ. For the Appellant : Mr.A.P.Srinivas For the Respondent : Mr. J. Shankar Raman JUDGMENT ( Judgment of the Court Was Made by S. Manikumar, J. ) Final Order No.42008 of 2016, dated 14/10/2016, of the Customs, Excise and Service Tax Appellate Tribunal, Madras, is challenged in the instant Civil Miscellaneous Appeal, on the following substantial question of law:- Whether the discharge of duty by the assessee through CENVAT Credit can be construed as a valid payment of duty, when Rule 8 (3A) of the Central Excise Rules, 2002, notwithst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand interest amount of ₹ 6,097/- for delayed payment on Central Excise duty in respect of clearances made during 8/3/2013 to 10/4/2013. (vi). I appropriate the amount of ₹ 6,097/- (Rupees Six thousand and ninety seven only) being the interest already paid through Challan No.10 dated 26/4/2013 towards the interest liability demanded above under S.No.(iv) ibid. (vii). I impose a penalty of ₹ 2,25,000/- (Rupees two lakhs and twenty five thousand only) on them under Rule 25 of the Central Excise Rules, 2002 for contravening the provisions of sub-Rule 1, 3 (3A0 of Rule 8 of the Central Excise Rules, 2002. (viii). I impose a penalty of ₹ 5,000/- (Rupees five thousand only) on them under Rule 27 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered good, there is no case for Revenue under Section 8 (3A), which was struck down by the Hon'ble Madras High Court in the case of Malladi Drugs Pharmaceuticals Ltd., Vs. Union of India reported in 2015 (323) ELT 489 (Mad). 2. Proposition of the respondent appears to be sound as is apparent from the adjudication order not questioning its conduct. Deposited amount has been appropriated in adjudication and Hon'ble High Court of Madras has struck down the rule. Therefore, Revenue appeal is dismissed. 3. In view of the disposal of the appeal as above, cross objection stands disposed. 5. Though order of CESTAT, Madras, extracted supra, is impugned in the instant Civil Miscellaneous Appeal, on the above said substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.390/Misc./163/2010-JC/Pt, is extracted hereunder:- F.No.390/Misc./163/2010-JC/Pt Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi, 30th December, 2016 INSTRUCTION To 1. All Principal Chief Commissioners/ Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. Chief Commissioner (AR), All Commissioners (AR),Customs, Excise Service Tax Appellate Tribunal. 3. All Principal Commissioners / Commissioners of Customs / Central Excise / Service Tax / Commissioner, Directorate of Legal Affairs. 4. [email protected] Sir/Madam, Sub: - Reduction of Government litigation - providing monetary limits for filing ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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