2019 (9) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AR) for the Respondent ORDER PER P.K.CHOUDHARY : Briefly stated the facts of the case are that the appellant is a manufacturer of excisable goods and were making use of the facility of cenvat credit. During the period 2012-13 & 2013-14, the total duty liability was discharged partly making use of the cenvat credit. The balance amount which was required to be paid in cash, was not paid by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ddition, a penalty of Rs. 1,57,553/- was also imposed. On Appeal, the Commissioner (Appeals) upheld the adjudication order and rejected the appeal. Hence, the present appeal before the Tribunal. 2. The appellant, submitted that the provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period. 4. The Ld. D.R. appearing on behalf of the Revenue, submitted that the present issue regarding the applicability of Rule 8 (3A) of the Central Excise Rule, 2002, has been decided by various High Courts against Revenue. However, Revenue has challenged all such orders ....