2023 (1) TMI 1103

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....period from November 2008 to September 2010, is the alleged breach of rule 8 of Central Excise Rules, 2002, for which the adjudicating authority has, in addition, imposed penalty of like amount under section 11AC of Central Excise Act, 1944 read with rule 25 of Central Excise Rules, 2002 while imposing fine of Rs. 10,00,00,000/- under section 34 of Central Excise Act, 1944. 2. In accordance with the provisions of rule 8, and with the appellant having opted for 'compounded levy scheme', duties of central excise were liable to be discharged by the 6th of the month following clearance of goods and any failure thereof mandating payments thereafter, till deficiency was made good, by debit of 'account current' owing to disbarment from resort t....

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....ourt of Bombay in Commissioner of CGST & Central Excise, Vapi-Daman v. Twenty First Century Wires Rods Ltd [2019 (26) GSTL 478 (Bom.)], and in Commissioner of Central Excise & Customs, Nashik - II v. Nashik Forge Pvt Ltd [2019 (368) ELT 20 (Bom)], of the Hon'ble High Court of Delhi in Principal Commissioner of Central Excise, Delhi - I v. Space Telelink Ltd [2017 (355) ELT 189 (Del.)], upholding the decision of the Tribunal, of the Hon'ble High Court of Madras in Malladi Drugs & Pharmaceuticals Ltd v. Union of India [2015 (323) ELT 489 (Mad.)] and of the Hon'ble High Court of Punjab & Haryana in Sandley Industries v. Union of India [2015 (326) ELT 256 (P&H)] that the interim stay of the Hon'ble Supreme Court in the challenge of Revenue to t....

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....declaration or suppression, immunized the appellant from fine and penalties. 5. Per contra, Learned Authorised Representative submitted that the provisions of rule 8(3A) are abundantly clear and that, notwithstanding the decision of the Hon'ble High Court of Gujarat in re Indsur Global Ltd, several decisions of the Tribunal, including that in RV Refractories v. Commissioner of Central Excise, Chennai-II [2018-TIOL-1408-CESTAT-MAD], had reverted the matter back to lower authorities to await the outcome of proceedings before the Hon'ble Supreme Court. It was also submitted that discharge of duty liability cannot be said to have occurred till 'account current' was debited and balance therein did not suffice as payment of duty. It was furthe....