2016 (10) TMI 909

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....st, 2008, out of the total duty amount payable to the extent of Rs. 6,94,854/-, they paid an amount of Rs. 4,31,496/- through the Cenvat account but fail to pay the balance amount of Rs. 2,63,358/-. This was deemed by the Revenue as default in payment of duty. Consequently Revenue pressed in service the Rule 8 (3A) of the Central Excise Rules, 2002 and proposed to deny the facility of using Cenvat credit for discharge of payment of Central Excise duty during the period 05/10/08 to 08/11/08 when they discharged the duty dues in full. The Original Authority vide his order dated 31/12/09 confirmed demand to the extent of Rs. 12,19,213/- alongwith imposition of penalty of an equivalent amount and charging of duty. It is to be recorded that this....

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....CE reported in 2015 (316) E.L.T. 595 (Guj.) ; and (v) Sandley Industries vs. Union of India reported in 2015 (326) E.L.T. 256 (P&H). The learned Advocate further fairly submits that the decision in Hon ble Gujarat High Court case has been stayed by the Apex court, however, the other High Courts decisions have not been stayed. 4. Learned DR has brought to my notice the following decisions of the Tribunal in which it has been held that the provisions of Rule 8 (3A) needs to be mandatory followed :- (i) Sterling Rubber Products vs. CCE, Bhopal reported in 2009 (234) E.L.T. 82 (Tri.  Del.) ; and (ii) Godrej Hershey Ltd. vs. CCE, Bhopal reported in 2011 (263) E.L.T. 663 (Tri.  Del.). 5. I have heard ....