2013 (12) TMI 1289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2012 the appellant consistently defaulted in payment of Central Excise duty. The amount of defaulted duty during this period amounted to Rs.1,44,83,942/-. Therefore, a show-cause notice was issued to the appellant vide notice dated 16/05/2012 invoking the provisions of Rule 8 (3A) of the Central Excise Rule, 2002 wherein it was proposed to deny the benefit of Cenvat Credit for payment of duty inasmuch as the default persisted more than 30 days. Accordingly, a demand of duty of Rs. 8,88,02,216/- was confirmed against the appellant for the period June 2001 to March 2012 which was appropriated from the payments made subsequently by the appellant. A Cenvat Credit of Rs.7,36,74,043/ was sought to be denied during the impugned period and the adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... account, the appellant failed to pay the excess amount and this conduct of the appellant has been consistent during the entire period of April 2011 to March 2012 and therefore, the provisions of Rule 8 (3A) has been correctly invoked and duty demand has been confirmed accordingly. Therefore, he pleads that the appellant be put to terms. 4.1 The Ld. AR submits that Rule 8 (3A) reads as follows:-    "If the assessee defaults in payment of duty beyond thirty days from the due date, as prescribed in sub-rule (1), then notwithstanding anything contained in said sub-rule (1) and sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall, pay excise duty for each consignment at the time of removal, without utilizing t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dish Singh [2010 (262) ELT 50 (SC)] quoted with approval the principle of statutory interpretation as under:    "It must be kept in mind that whenever a law is enacted by the legislature, it is intended to be enforced in its proper perspective. It an equally settled principle of law that the provisions of a stature, including every word, have to be given full effect, keeping the legislative intent in mind, in order to ensure that the projected object is achieved. In other words, no provisions can be treated to have been enacted purposelessly. Furthermore, it is also a well settled canon of interpretative jurisprudence that the Court should not give such an interpretation to provisions which would render the provision ineffectiv....