2017 (12) TMI 11

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.... construed as a valid payment of duty, when Rule 8 (3A) of the Central Excise Rules, 2002, notwithstanding the CENVAT Credit Rules, 2004, specifically provides that the duty should be paid only in Account Current (PLA) if the assessee defaults in payment of duty beyond the time limit prescribed therein." 2. Material on record discloses that pursuant to the show cause notice No.4 of 2014, dated 6/3/2014, of the Assistant Commissioner of Central Excise, Service Tax & Customs, Coimbatore III Division, the adjudicating authority has passed the following orders:- "(i). I confiscate the goods cleared during the period from 8/3/2013 to 31/3/2013 and from 14/2013 to 10/4/2013 totally valued at Rs. 36,54,535/- under Rule 25 of the Central Excise ....

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....them under Rule 27 of the Central Excise Rules, 2002 for delayed filing of ER.1 returns." 3. Sreerama Scaffoldings Pvt Ltd/assessee/respondent herein has filed an Appeal No.31 of 2015-CEX, before the Commissioner of Customs, Central Excise and Service Tax (Appeals - I), Coimbatore. After considering the material on record, arguments and taking note of the judgment of the Hon'ble Gujarat High Court in Indsur Global Ltd Vs. Union of India {2014 (31) ELT 833 Guj}, striking down Rule 8 (3-A) of the Central Excise Rules, 2002, as ultra vires of the Constitution of India and other decisions relied on by the assessee, vide order, made in Appeal No.31/2015-CEX, allowed the appeal, with all consequential benefits. Commissioner of Customs, Centr....

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....aid substantial question of law, when the matter came up for hearing, both the learned counsel appearing for the parties submitted that duty and interest levied, have been paid. Both the learned counsel for the parties further submitted that both the judgments of Gujarat High Court in Indsur Global Ltd Vs. Union of India {2014 (31) ELT 833 Guj}, and the judgment of Madras High Court in Malladi Drugs & Pharmaceuticals Ltd., Vs. Union of India & CCE, Chennai III, reported in {2015 (323) ELT 489 (Mad), have been stayed. 6. Mr.J.Shankar Raman, learned counsel for the respondent submitted that levy of duty and interest paid would not be agitated. 7. Submission of the learned counsel for the respondent is placed on record. 8. Material on recor....