2021 (2) 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

....Roy, Authorized Representative for the Respondent (s) ORDER The present appeal is against the Order-in-Appeal No.28/RAN/2011 dated 11.05.2011, by which the learned Commissioner(Appeals) has upheld the order of the learned adjudicating authority except modification for imposition of penalty. The Revenue's case is that the appellant is a manufacturer of various excisable goods and were making ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit accumulated in Cenvat account, on the removals of excisable goods made during 05.02.2008 to 11.03.2008. 2. Citing the Rule 8(3A), a show cause notice was issued proposing to demand payment of Central Excise duty in cash, which was already deposited on 11.03.2008 vide GAR-7 No.00155. The show cause notice was adjudicated with the issue of Order-in-Original dated 25.02.2010. On appeal, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y has been raised by the department has been struck down by the various High Courts as ultra vires. In this connection, he referred to some of the decisions - (i) Indsur Global Ltd. vs. UOI [2014 (310) ELT 833 (Guj.)], (ii) Sandley Industries vs. UOI [2015 (326) ELT 256 (P & H)], (iii) Malladi Drugs & Pharmaceuticals Ltd. Vs. UOI [2015 (323) ELT 489, (iv) Precision Fastners Ltd. vs. CCE [2015 (316....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the SLP and had stayed the operation of all such decisions of the Hon'ble High Courts. Accordingly, he submitted that the issue may be kept pending until outcome of the decision of the Hon'ble Supreme Court. 7. Heard both sides at length through video conferencing and perused the records. 8. I have also carefully perused the decisions of the various High Courts cited by the learned Advocate....