2025 (6) TMI 1723

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....y M/s. Rana Iron & Power Ltd. against the Order-in-Appeal No. 18/CE/BBSR-I/2011 dated 18.02.2011 (herein referred to as the "impugned order") wherein demand has been raised against the appellant by denying utilization of CENVAT Credit for payment of duty during the defaulted period in terms of Rule 8(3A) of Central Excise Rules, 2002. 3. The facts of the case are that it was alleged that the appellant had failed to pay the Central Excise duty for the month of July 2008 by the due date, also failed to pay the duty along with interest within thirty days from the due date of payment and finally, failed to pay the duty consignment-wise during the period from 05.09.2008 to 11.09.2008 in contravention of Rule 8(3A) of the Central Excise Rules, 2....

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.... Order in CEXA 21/2024, IA No: GA/1/2024 dated 09.07.2024 have passed an Order holding that the matter should be kept pending and is to be taken only after the judgment of Hon'ble Supreme Court in Special Leave to Appeal No.16523/2015 is passed. The Ld A R fairly submits that the Hon'ble Supreme Court has already disposed of the matter and the Department has already withdrawn the appeal [Union of India & ors. v. Indsur Global Ltd. - 2024 (7) TMI 1559 - SC (LB); ref. Civil Appeal No. 6652 of 2018 & ors. dated 29.07.2024 7. Heard the Learned AR and perused the records. 8. We have perused the Order passed by the Hon'ble Supreme Court and the relevant portion of the Order is reproduced below for ready reference: - "1 The dispute between....