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TMI Blog2018 (12) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... September 2006 to December 2006, February 2007, April 2007, May 2007 and July to October 2007. A show cause notice was issued to them for recovery of the Central Excise duty amounting to Rs. 75,50,815/- as during the default period between 06/11/2006 to 11/02/2008 the appellant had besides discharged part of the duty liability through PLA/cash, but debited their CENVAT credit account which is in violation of the provisions of sub-rule 3(A) of Rule 8 of the Central Excise Rules, 2002. On adjudication, the demand was confirmed with interest and penalty and the amount of duty of Rs. 38,50,338/- paid by the appellant through PLA has been appropriated. Aggrieved by the said order the present appeal. 3. Learned Advocate Shri Rajiv Wagle, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT account. Revenue has accepted the duty discharged through PLA but objected to reversal of CENVAT credit account in discharging duty liability during the default period. 6. We find that the issue has been dealt by various benches of this Tribunal and in GEI Industrial Systems Ltd (supra) this Tribunal, after taking note of the development of law in this regard and pendency of the appeal against constitutional vires declared by the Gujarat High Court, observed as follows: "7. Admittedly, in terms of the legal provisions applicable during the relevant time up to 1-6-2006 an order is required to be passed by the Asstt. Commissioner to forfeit the facility to pay duty in monthly instalments under sub-rule (1). On issue of such order, dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CX = 2016 (338) E.L.T. 652 (Mad.) (e) Sandlley Industries - 2015 (326) E.L.T. 256 (P & H) (f) CCE v. Anand Tissue Ltd. - 2016-TIOL-2018-HCALL- CX (g) Order dated 11-8-2016 in CEAC No. 4/2016 of the Hon'ble High Court in the case of CCE v. Vikrant Auto Industries [2016 (340) E.L.T. 291 (Del.)] (h) Cheran Cements Ltd. v. CCE - 2015-TIOL-2119- CESTAT-MAD. We also take note that the decision of the Hon'ble Gujarat High Court is now pending before the Hon'ble Supreme Court in 2016 (335) E.L.T. A-109 (S.C.). The Hon'ble Supreme Court granted interim stay of the order and also restrained the department from recovering the amount from the respondent. However, we note that the ratio adopted by the various High Courts and by this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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