2015 (10) TMI 2197

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....e facts of the case are that the main appellant M/s. Space Telelink Ltd. has defaulted in making payment of Excise duty within 30 days and thereafter they utilized Cenvat Credit account for payment of Central Excise duty which was not entitled to them as per Rule 8(3 A) of the Central Excise Rule, 2002. Therefore, proceedings were initiated and three different show cause notices were issued to the respondent wherein they have utilized Cenvat Credit for payment during the default period. Later on, the appellant paid the duty through PLA along with interest and sought Cenvat Credit on duty paid. The Revenue is of the view that as they have defaulted in making payment in time and they were not entitled to utilize Cenvat Credit account for paym....

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....sur Global Ltd. and penalty of Rs. 5,000/- was confirmed under Rule 27 of Central Excise Rules, 2002 against the appellant and penalty on the Director was set aside. Therefore, submissions be considered accordingly. 4. On the other hand, learned AR opposed the contention of the learned Counsel and submits that various High Courts has confirmed the contravention under Rule 8(3A) of the Rules, 2002 in the following cases:- 1. M/s. Bakewell Agro Ltd. vs. CCE Meerut [2014-TIOL-1975-HC-ALL-CX] 2. M/s. Saehan Stamping Pvt. Ltd. vs. CCE Chennai [2014-TIOL-1840-HC-MAD-CX] 3. Sri Sivasakthi Auto Ancillaries Madras Pvt. Ltd. vs CCE Chennai [2014-TIOL-1443-HC-MAD-CX] 4. Unirols Airtex vs. Asst. Commr.of C Ex., Coimbatore [2013 (296) ELT....

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....re me. In all of them, the constitutional value of Rule 8 (3A) of Central Excise Rules, 2002 was not the issue before the Hon'bleHigh Court. Moreover, all these decisions have been passed by Hon'bleHigh Court prior to the decision of Indsur Global Ltd. (supra). As Hon'bleHigh Court of Gujarat as held provisions of Rule 8(3A) of Central Excise Rules, 2004 to be unconstitutional on 27.11.2014 and decisions of this Tribunal cited by learned AR have been passed by the Tribunal prior to Indsur Global Ltd. (supra). In these circumstances, the only decision available before me wherein the constitutional validity of Rule 8(3A) of Central Excise Rules, 2002 has been decided by Hon'bleHigh Court is Indus Global (supra). To maintain judicial disciplin....