2018 (4) TMI 1393

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts are in appeals against the impugned order. 2. The facts of the case are that during the period September, 2010 to September, 2011 the appellant did not pay duty in time. On scrutiny of their quarterly returns filed by the appellant, it was shown that certain amounts of duty has been paid by utilizing Cenvat credit and certain amounts has been paid as per GAR-7, but the appellant did not produ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....herefore, the duty paid through Cenvat credit was sought to be demanded along with interest and penalty was also proposed on the ground that as appellant did not produce GAR-7 Challan and mis-represented the facts of the case, therefore, penalty under Section 11AC read with Rule 25 of Central Excise Rules, 2002 is imposable. The matter was adjudicated and demands proposed in the show cause notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, the appeal is entertainable before this Tribunal. 5. The Ld. Counsel for the appellant submits as the provisions of 8(3A) of Central Excise Rules, 2002 has been declared ultra virus by the Hon'ble Gujarat High Court in the case of Indus Global Ltd Vs Uniion of India reported in 2014 (310) E.L.T. 833 although the said order stayed by the Hon'ble Apex Court but in terms of the decision of the Ho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at High Court in the case of Indus Global Ltd. (Supra) and as per the decision of Space Telelink Ltd. (Supra), the said decision is having binding farce, in that circumstances, I hold that demand against the appellant is not sustainable, therefore, the demand along with interest confirmed by way of impugned order is set aside. 9. The next issue is of whether the penalty can be imposed on the appe....