2023 (5) TMI 1347

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....echnical) For the Appellant : None. For the Revenue : Shri S. Mukhopadhyay, Authorized Representative. ORDER Per : P.K. CHOUDHARY : When the matter was heard, none appeared on behalf of the Appellant. As the matter is very old, pertaining to the year 2012, therefore, with the consent of the Ld. Authorized Representative for the department, the Appeal is taken up for hearing. 2. T....

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....y partially from their monthly accrued CENVAT Account. It has been alleged in the show cause cum demand notice dated 26.08.2010 that the Appellants have deliberately contravened the provisions of Rule 8(3A) ibid i.e. they have not discharged consignment wise duty liability from their account current without utilizing the CENVAT Credit account as effective from 16.01.2010 which arose due to failure....

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....entral Excise (Appeal-I), Kolkata imposed penalty of Rs. 1.00 under Rule 25(1)(a) of the Central Excise Rules, 2002 and allowed the departmental Appeal. Being aggrieved, the assessee is in Appeal before the Tribunal. It is submitted in their grounds of Appeal that they have paid the duty from PLA along with interest under GAR bearing No. 353 and 388. It is also submitted that there was n....

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.... the case of Indsur Global Ltd. v. UOI [2014 (310) E.L.T. 833 (Guj.) has declared the words "without utilizing Cenvat Credit" under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the instant case by the Appellant. 6. We find that the said judgment has been followed by the Hon'ble Calcutta High Court in....