2019 (8) TMI 76

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...., Pinions & Gear Boxes falling under Chapter 84 of the Central Excise Tariff Act, 1985 and are availing CENVAT credit on inputs, input services and capital goods. During the course of audit of the unit of the appellant carried out by officers of the Internal Audit Wing of the Department, it was noted that the appellant had not paid up the central Excise Duty during the months April 2011 to July 2011 and November 2012 to March 2013. Further, it was observed that the appellant had not been paying central excised duties but had been availing CENVAT credit and utilizing the same. The demand of Rs. 15,69,670/- was confirmed vide OIO dated 30.08.2016 along with interest and a penalty of Rs. 7,84,835/- (50% of the confirmed demand) was also impose....

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....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.) e. Precision Fasteners Ltd. Vs. CCE - 2015 (316) E.L.T. 595 (Guj.) f. CCE Vs. Rajesh Ma....