2015 (5) TMI 55

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.... paid by them by 5th June, 2013. However, they paid of only an amount of Rs. 21, 80,443/- through PLA by the due date and the balance amount of Rs. 6,63,419/- was not paid. The remaining amount of Rs. 6,63,419/- was not paid even during the period of one month from the due date, as a result of which w.e.f. 6th July 2013, the provisions of sub-Rule (3A) of Rule 8 of the Central Excise Rules, 2002 became applicable and as such the appellant forthwith lost the facility to discharge their duty liability on monthly basis and by utilising the Cenvat credit. The appellant, however, on 26/8/13 paid the defaulted amount of Rs. 6,63,419/- alongwith interest of Rs. 28,000/- through PLA. However, during the period from 6th July 2013 to 25th August 2013....

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....,000/- on the appellant under Rule 25 of the Central Excise Rules. Against this order of the Commissioner, this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri R.K. Philips, Advocate, the learned Counsel for the appellant, citing the judgment of Hon'ble Gujarat High Court in the case of Indsur Global Ltd. vs. Union of India reported in 2014 (310) E.L.T. 833 (Guj.) pleaded that the Hon'ble Gujarat High Court by this judgment has held that the condition contained in sub-Rule (3A) of Rule 8 for payment of duty without utilising the Cenvat credit during the period of default is unconstitutional, that though Hon'ble Madras High Court in the case of Unirols Airtex vs.....