2018 (11) TMI 1373

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....nt ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 01/11/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a manufacturer of motor vehicle parts and during the month of May 2012 they had short paid the duty to....

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....y after considering the facts on record held that the assessee was liable to pay the duty in account current and ordered for recovery of the same along with interest and equivalent penalty. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals) who rejected the appeal. 3. Heard both sides and perused records. 4.1. Learned counsel for the appellant submitted t....

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....l by the High Court of Gujarat in the case of Indsur Global Ltd. Vs. UOI [2014(310) ELT 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 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....

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....GEI Industrial Systems Ltd. Vs. CCE - 2017 (347) E.L.T. 289 (Tri.-Del.) j. R.B. Industries Vs. CCE - 2017 (10) TMI 611 - CESTAT Chandigarh 4.2. He further submitted that the penalty imposed under Section 11AC of the Central Excise Act 1944 read with Rule 25 of the Central Excise Rules, 2002 are not legally tenable as there was no intention to evade the duty. 5. On the other hand the learned A....