2019 (11) TMI 1620

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.... Shri S. Mukhopadhyay, Authorized Representative for the Appellant (s) NONE for the Respondent (s) ORDER The present appeal is against the Order-in-Appeal No.338/HWH/CE/2017-18 dated 29.11.2017. The respondent assessee is engaged in the manufacture of excisable goods classifiable under chapter 44 of the first schedule to the Central Excise Tariff Act, 1985. The respondents were making us....

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....sue of the order-in-original. The adjudicating authority confirmed demand of Central Excise duty of Rs. 17,80,183/- along with applicable interest and also penalty of equal amount in terms of Rule 25(1)(a) of the Central Excise Rules, 2002. It also ordered for appropriation of Rs. 83,001/- paid towards the interest liability. On appeal, the lower appellate authority has passed a detailed and reaso....

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....Courts. Accordingly, he submitted that the issue may be kept pending until outcome of the decision of the Hon'ble Supreme Court. 5. We have heard the learned Authorized Representative for the appellant Revenue and perused the appeal records. 6. We find 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 ha....

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....there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period. 8. We have also carefully perused the decisions of the various High Courts. We also note that the Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed the decision of the Gujarat High Court in Indsur global Ltd. V. Union of In....