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TMI Blog2019 (4) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Shri S. Mukhopadhyay, Suptd. (A.R.) for the Revenue Shri S. P. Siddhanta, Consultant for the Respondent ORDER Per Bench The issue involved in all these appeals is identical and hence, the same are being taken up for the decision through this common order. 2. During various periods, the assesse defaulted in making payment of Central Excise Duty in cash on the due dates. A part of the dues w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the assessee was entitled to make payment from Cenvat Credit Account during the default period. However, he imposed penalties. The assesse have filed appeal challenging the imposition of penalties but Revenue has also challenged the view taken that Cenvat Credit cannot be used to make payment of duty during the default period. 3. In respect of the Impugned Order dated 24/03/2009, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 208-MAD-CE (Malladi Drugs & Pharmaceuticals Ltd. v. union of India), (v) 2015 (316) Excise Law Time, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and 2016 (341) Excise Law Time 603 (Allahabad)- A.T.V. Projects India ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India2017-VIL-655-CAL-CE. 6. The Ld. consultant submitted that in view of the above de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully perused the decisions of the various High Courts cited by the Ld. Consultant. We also note that the Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed the decision of the Gujarat High Court in Indsur global Ltd. V. Union of India and has held the portion of rule 8 (3A) as ultra vires. 10. By following the decision of the Jurisdictional High Court, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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