9911796707
TMI Blog2019 (4) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... t (s) ORDER Per Shri P. K. Choudhary : The present appeal is filed by Revenue against Order-in-Appeal No. 48/CE/RKL/2016 dt.28.07.2016. Respondent-Assessee has also filed Cross Objection. 2. When the matter was called, none appeared on behalf of the Respondent-Assessee despite notice. Since the issue involved in the instant appeal, lies in a narrow compass, the same is being taken up for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and payment of Central Excise duty in cash, which has already been debited from cenvat credit account. The adjudicating authority disallowed the cenvat credit of Rs. 3,07,665/- along with interest and imposed a penalty of equal amount under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. On Appeal filed by the assessee before the lower appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this connection, he referred to some of the decisions, (i) 2014 (310) Excise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab & Haryana), (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
