9911796707
TMI Blog2018 (5) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... rder Per : S.S Garg The present appeal has been filed by the Revenue against the impugned order dated 26.04.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has modified the Order-in-Original and has only demanded the interest from the respondent for the defaulted period. Briefly the facts of the present case are that the assessee are engaged in the manufacture of MS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944 along with interest and penalty. Another show-cause notice dated 13.09.2011 was also issued demanding the excise duty amounting to Rs. 11,74,876/- (Rupees Eleven Lakhs Seventy Four Thousand Eight Hundred and Seventy Six only) under Rule 14 along with interest and penalty. Additional Commissioner vide Order-in-Original dated 17.06.2013 held that the assessee has cleared the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is liable to pay interest for the defaulted payment during the said period and reversal of cenvat credit is unwarranted. The Commissioner (Appeals) dropped the penalty under Rule 15(1) as well as under Rule 26. Aggrieved by the said order, Revenue has filed the present appeal. 2. Heard the learned AR for the Revenue. None appeared on behalf of the assessee. Learned AR submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the Department has filed an appeal before the Apex Court and the matter is pending before the Apex Court for final determination regarding the constitutional validity of Rule 8(3A) of the Cenvat Credit Rules. Further I find that the other High Courts have also followed the Gujarat High Court in the case of Indsur Global Ltd. cited supra and has held that the payment of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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