2021 (7) TMI 1349

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....NO. 75499/2021<br>Central Excise<br>SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) and SHRI RAJU, MEMBER(TECHNICAL) Shri Prem Ranjan Kumar, Advocate for the Appellant (s) Shri S.Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER The present appeal is against the Order-in-Appeal No.23/JSR/2011 dated 29.03.2011. The appellant M/s.Shri Krishna Laxmi Steel Ugyog Pvt.Ltd. is a man....

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....nvat Credit amounting to Rs.2,43,69,794/-, but they did not pay the duty in cash for each of their clearances during the period of default, but continued paying the same utilizing Cenvat Credit and thus the duty amounting to Rs.1,43,50,657/- so paid by them by utilizing Cenvat Credit during the said period of default appears to be treated as removal without payment of Central Excise duty under pro....

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....cate for the appellant and Shri S. Mukhopadhyay, learned Authorized Representative for the Respondent-Revenue. 3. The learned Advocate 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 High Courts as ultra vires. In this connection, he referred to some of the de....

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.... 5. The learned Authorized Representative for the Respondent-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 by filing SLP before the Hon'ble Supreme Court. The Hon'ble Supreme Court has admitted the SLP and had stayed the....