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TMI Blog2023 (6) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisions of Rule 173G(1) was withdrawn from the Appellant - duty not paid in terms of Rule 8 of Central Excise Rules, 2002 - revenue neutrality - HELD THAT:- The impugned orders were passed by the Ld. Adjudicating authority on 28.02.2013. Whereas the Hon ble Gujarat High Court decision in the matter of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surat -I. A common issue is involved in these appeals and therefore, all are taken up together for disposal. 2. The relevant fact that arise for consideration are the appellant herein defaulted in making fortnightly payment hence the facility of paying duty fortnightly under the provisions of Rule 173G(1) was withdrawn from the Appellant vide the Assistant Commissioner, Central Excise, Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid show cause notices were adjudicated vide two separate impugned orders both dated 28.02.2012 wherein demand was confirmed against the appellant. Therefore the appellant is before us. 3. Shri Willingdon Christian, Ld. Counsel for the appellant submits that Rule 8(3A) of the Central Excise Rules 2002 [erstwhile Rule 173(G)(1)(e) / 8(3)] has been declared ultra vires in the Judgment of the Gujara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to pay the differential duty through cash, the entire amount of duty already paid by utilizing Cenvat credit will become refundable in cash. He placed reliance on the following judgments. (i) CCE & C (Appeals) Ahmedabad vs. Narayan Polyplast- 2005 (179) ELT 20 (SC) (ii) CCE vs. Narmada Chemature Pharmaceuticals Limited - 2005 (179) ELT 276 (SC) (iii) CCE vs. Textiles Corporation Mara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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