2023 (11) TMI 464

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.... are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 83 and 84 of Central Excise Tariff Act, 1985. They were availing CENVAT credit of duty paid on inputs used in the manufacture of final products. They have been discharging duty in terms of Rule 8 of Central Excise Rules, 2002. During the course of scrutiny of ER-1 returns for the month of May 2008, it was noticed that they have defaulted in making payment of duty for the month of May 2008 beyond 30 days. Consequently, further payments made by utilising the CENVAT credit was held to be contrary to the provisions of Rule 8 of the Central Excise Rules, 2002. Accordingly, demand of Rs.74,26,040/- paid during the default period by utilising the CENVA....

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....s been granted or not, once the appeal is pending before the Hon'ble Supreme Court, the ratio of the judgment cannot be implemented as held in the case of UOI vs. West Coast Paper Mills Ltd.: 2004 (164) ELT 375 (SC). 5. We have carefully considered the submissions advanced by both sides. We find that the short issue for determination of the present appeal is whether the demand can be upheld against the appellant for default in making monthly payment of duty under Rule 8 of Central Excise Rules, 2002. We find that the said Rule has been struck down by the Hon'ble Gujarat High Court, Bombay High Court and P & H High Court. Following the implications of the said judgment, this Tribunal in Indus Tropics Ltd. held as follows: "13. Revenue&#39....