2018 (11) TMI 1373

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....rer of motor vehicle parts and during the month of May 2012 they had short paid the duty to the extent of Rs. 9765/-. The same was not paid within 30 days from the due date and hence they had forfeited the facility of utilizing the CENVAT credit as per Rule 8(3A) of Central Excise Rules. They had utilized cenvat credit during the period July 2012 to March 2014 and the short payment of duty was paid in cenvat account instead of cash. During the period from July 2012 to March 2014, they had utilized Rs. 2,29,343/- from cenvat account which they were not eligible as per Rule 8(3A). further they had filed manual returns and not electronic returns for the period July 2012 to February 2014 and were liable for penalty. They assessee did not file a....

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....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 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. Indsur Global Ltd Vs. Union of India - 2014 (310) E.L.T. 833 (Guj.) b. Malladi Drugs & Pharmaceuticals Ltd. Vs. Union of India - 2015 (5) TMI 603-Madras High Court c. A.R. Metallurgicals Pvt Ltd. Vs. CCE - 2015 (5) TMI 661 - Madras High Court d. Shreeji Surface Coatings Pvt. Ltd Vs. Union of India - 2015 (320) E.L.T 764 (Guj.)....