TaxTMI 
TaxTMI 
2023 (4) TMI 766
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....t (s) Shri S. Mukhopadhyay, Authorized Representative for the Respondent ORDER The facts of the case in brief are that the Show Cause Notice dated 21.09.2008 was issued alleging contravention of the provisions of Rule 8(3A) read with Rule 8(1) and Rule 8(3) of Central Excise Rules, 2002 read with Rule 3(4) of the CENVAT Credit Rules, 2004 and also Rule 12 of the Central Excise Rules, 2002. It....
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....n the grounds of appeal that the proceedings have been initiated by the Department against them on the ground that they have defaulted in payment of duty. It is further submitted that they have paid the duty relating to the month of September 2007 along with interest on 12.10.2007 and hence there was no contravention of the provisions of Sub-Rule (3A) of Rule 8 ibid during the months of September-....
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....have paid the entire duty through CENVAT Credit along with interest. It is their submission in the grounds of appeal that the Commissioner should have appreciated that the provisions of Rule 8(3A) would apply only till the date the assessee pays the outstanding amount including the interest thereon. 5. We find that the issue is no more res integra and is squarely covered by the judgement of the H....
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....lant. 7. We find that the said judgment has been followed by the Hon'ble Calcutta High Court in the case of Goyal MG Gases Pvt. Ltd. v. UOI cited (supra) which is not stayed by the Hon'ble Supreme Court. The Hon'ble Calcutta High Court in the said case, has declared the provisions of Rule 8(3A) ibid as invalid and further has held that the Revenue cannot take a different stand and parity has to b....