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TMI Blog2018 (12) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 2002 as unconstitutional. The said decision of the Hon’ble Gujarat High Court stands followed by the Tribunal in number of cases - Subsequently the said decision of the Hon’ble Gujarat High Court in the case of Indsur Global Ltd. stands considered and followed by the Hon’ble Madras High Court in the case of M/s A. R. Metallurgicals Pvt. Ltd. vs. CESTAT, Chennai [2015 (5) TMI 661 - MADRAS HIGH COURT]. It is noticed that though the issue has been held in favour of the assessee by the above referred decisions of various High Courts but Revenue has challenged the Hon’ble Gujarat and Madras High Court’s decision by filing a Special Leave Petition against the said judgment before the Hon’ble Supreme Court. The SLP sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved is identical. The appellants had defaulted in payment of duty in terms of Rule 8 of Central Excise Rules, 2002, which requires them to pay duty within a stipulated period. In terms of Rule 8(3A) of the said rule, in case of default of duty, the assessee is debarred from using the Cenvat credit and is required to pay duty in cash, during the subsequent period. Accordingly proceedings initiated against all the appellants resulted in confirmation of demands, required to be paid in cash and imposition of penalties, even though such duties were paid by the appellants by using the credit amount. 2. After hearing both the sides, we find that the issue is no more res integra. The Hon ble Gujarat High Court in the case of M/s Indsur Global Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d development of staying the proceedings by the Hon ble Supreme Court. However it stands observed that the said submission of the Revenue is fallacious because the Hon ble Supreme Court in the case of Shree Chamundi Mopeds Ltd. vs. Church of South India Trust Association (1992) 3 SCC 1 has observed that an order keeping in abeyance the judgment of a Lower Court or Authority does not deface the underlying basis of the judgment itself i.e. its reasoning. As such the Tribunal has followed the decisions of various High Courts. 5. We also take note of this Bench decision in the case of Baba Vishwakarma Engineering Company Pvt. Ltd. in which case vide Final Order Nos.70429-70430/2017 dated 25/04/2017 as also in the case of Baba Vishwakarma Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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