TaxTMI 
TaxTMI 
TaxTMI 
2018 (5) TMI 1188
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....mon order. Briefly the facts of the present case are that the appellants are manufacturer of spring leaves and are registered with the Central Excise Department for the manufacture and clearance of aforementioned excisable goods on payment of Central Excise Duty. During verification of ER-1's filed by them, it was observed that they have short paid central excise duty on the excisable goods cleared during certain months and subsequently had paid the short payments with interest after the lapse of more than 30 days from the due date of payment of duty. Further, it was also observed that for the subsequent months of default, they have utilized cenvat credit for the payment of central excise duty which was not allowed as required under Rul....
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....that he has violated the provisions of Rule 8(3A) of the Central Excise Rules, 2002. He further submitted that this Rule 8(3A) has been held to be unconstitutional by the High Court of Gujarat in the case of Indsur Global Ltd. vs. Union of India reported in 2014 (310) E.L.T 833. He further submitted that Rule 8(3A) to the extent requiring the payment of duty without utilizing the cenvat credit during the period of default is held to be unconstitutional by several other High Courts also. He also stated that the decision of the Gujarat High Court was concurred by the Hon'ble High Courts of Madras, Punjab & Haryana, Allahabad and has been followed by the Tribunal in various decisions. Reference can be made to the following decisions: a. ....
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....the impugned order and submitted that the decision of the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. has been stayed by the Hon'ble Supreme Court. Therefore, he submitted that the appellants are not entitled to any benefit. 5. After considering the submissions of both the parties and perusal of the material on record and the decisions relied upon by the appellant, I find that the Division Bench of Delhi Tribunal in the case of GEI Industrial System Ltd. after considering the various decisions of the High Courts and also the fact that the Supreme Court has granted a Stay Order in the case of Indsur Global Ltd. has come to the conclusion that the ratio adopted by the various High Courts and by the Tribunal in simila....