2016 (3) TMI 302

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....t in the payment of duty for the month of February 2008 and paid outstanding duty on 30.05.2008. As per Rule 8(3A) they were required to pay duty consignment-wise without utilising Cenvat Credit for the month of April and May 2008 but the appellant failed to pay the duty consignment-wise and utilised the Cenvat Credit for payment of duty during the month of April 2008. Similarly for the duty for the month of April, May, June, July and August 2008 duty was not paid on due dates and also not paid within one month from the due date. The duty for these months were paid on 11.07.2008, 22.09.2008, 03.10.2008 and 04.10.2008 respectively. Further for the month of June to September, the appellant paid duty through Cenvat Credit whereas they were sup....

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..... 2015 (323) ELT 489 (Mad) d) A.R. Metallurgicals P. Ltd. 2015 (322) ELT 49 (Mad) e) Sandley Inds. 2015 (326) ELT 256 (P&H) 4. He further submitted that the said rule 3A under which duty is sought to be demanded itself has been struck down as unconstitutional by various High Courts as cited supra. In this situation, the show-cause notice, Order-in-Original and Order-in-Appeal which are based upon rule 8(3A) cannot survive and are liable to be set aside as held by the Hon'ble Gujarat High Court in para 4 of the judgment in Shreeji Surface Coatings P. Ltd. (supra). In para 4, the Hon'ble High Court of Gujarat has observed as under:- "4. When the entire showcause notice, order in original and appellate order are based on Sub-rul....