2021 (12) TMI 178

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....e manufacture of Steel Fabrication falling under Tariff sub-heading no. 73084000 of the first schedule to the Central Excise Tariff Act, 1985. ii) A show cause notice dt. 18.11.2013 was issued to the appellant alleged there under, that the appellant defaulted in payment of duty beyond 30 days, for the month of August, 2013 to October, 2013 & April, 2014 and also failed to pay interest on defaulted amount of duty and that the appellant had utilized Cenvat credit of Rs. 7,85,471/- during the period from October, 2013 to June, 2014, which otherwise, was required to be paid in cash or through account current, on consignment basis, as per Rule 8(3A) of the Central Excise Rules, 2002; that the appellant had cleared the goods contravening the pr....

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....Unirols Airtex v. Assistant Commissioner 2. 2014 (310) E.L.T. 833 (Guj.) Indsur Global Ltd vs. Union of India 3. 2015 (322) E.L.T. 49 (Mad.) A.R. Metallurgicals P. Ltd. v. CESTAT, Chennai 4. 2018 (12) TMI 156 CESTAT Allahabad. M/s Bakewell Agro Ltd. v. CCE, Meerut-I, dated 28-09-2018 5. 2017 (3) TMI 1599- Delhi High Court., Principal Commissioner of C.Ex., Delhi-I v. Space Telelink Ltd. Accordingly, he prays for allowing their appeal and setting aside the impugned order. 3. Learned DR relies on the impugned order and also relies on the following rulings:- 1. Commissioner of Central Excise v. Harish Silk Industries, 2013(288)E.L.T.74(Guj.) 2. Unirols Airtex v. Assistant Commissioneer-2013(296) E.L.T. 449(Mad.) 3. Chandragupta....