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TMI Blog2021 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... od of more than 30 days, then the assessee shall be deemed to be in default and during such default, he shall not be entitled to utilise the Cenvat credit and shall be liable to pay duty consignment wise (i.e. on each clearance), whereas the substituted Rule 8(3A) provides that if the duty is not deposited or paid within a period of one month from the due date then the assessee shall be liable to pay a penalty @ 1% on such amount of duty not paid for each month or part thereof, during the period such failure continues. The Hon ble Gujarat High Court in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] have been pleased to quash/read down the provision of erstwhile Rule 8(3A) to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... current, on consignment basis, as per Rule 8(3A) of the Central Excise Rules, 2002; that the appellant had cleared the goods contravening the provisions of Rule 8(3A) of the Central Excise Rules, 2002. iii After considering the submissions made by the appellant, the Adjudicating Authority, vide the impugned order confirmed and ordered for the recovery of the demand of Central Excise duty amounting to ₹ 7,85,471/- upon the appellant under Rule 25 of the Central Excise Rules, 2002 and appropriated the penalty amount of ₹ 68,944/- in to the Govt. account. The Commissioner(Appeals) relying on the ruling of this Tribunal in Parekh Bright Bars (P) Ltd. v. CCE 2010(249) ELT (298) upheld the penalty. 2. Being aggrieved, this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise v. Harish Silk Industries, 2013(288)E.L.T.74(Guj.) 2. Unirols Airtex v. Assistant Commissioneer-2013(296) E.L.T. 449(Mad.) 3. Chandragupta Ent. 2016 (308) E.L.T. 596 Tri-Del. 4. Having considered the rival contentions, I find that the Revenue itself amended and substituted Rule 8(3A) vide Notification No. 19/2014-CE(NT) dated 11/07/14, w.e.f. 11/7/14 and the substituted Rule reads as follows:- [(3A) If the assessee fails to pay the duty declared as payable by him in the return within a period of one month form the du dat, then the assessee is liable to pay the penalty at the rate of one per cent. On such amount of the duty not paid, for each month or part thereof calculated from the due date, for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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