2018 (5) TMI 1339

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....t(AR) For the Respondent- None Order Per : S.S Garg The present appeal has been filed by the Revenue against the impugned order dated 26.04.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has modified the Order-in-Original and has only demanded the interest from the respondent for the defaulted period. Briefly the facts of the present case are that the asse....

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....redit Rules 2004 read with 11A of the Central Excise Act, 1944 along with interest and penalty. Another show-cause notice dated 13.09.2011 was also issued demanding the excise duty amounting to Rs. 11,74,876/- (Rupees Eleven Lakhs Seventy Four Thousand Eight Hundred and Seventy Six only) under Rule 14 along with interest and penalty. Additional Commissioner vide Order-in-Original dated 17.06.2013 ....

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....to clearances on consignment basis and the appellant is liable to pay interest for the defaulted payment during the said period and reversal of cenvat credit is unwarranted. The Commissioner (Appeals) dropped the penalty under Rule 15(1) as well as under Rule 26. Aggrieved by the said order, Revenue has filed the present appeal. 2.  Heard the learned AR for the Revenue. None appeared on be....

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....d in 2014 (310) E.L.T. 833 (Guj.). Learned AR further submitted that the Department has filed an appeal before the Apex Court and the matter is pending before the Apex Court for final determination regarding the constitutional validity of Rule 8(3A) of the Cenvat Credit Rules. Further I find that the other High Courts have also followed the Gujarat High Court in the case of Indsur Global Ltd. cite....