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2019 (10) TMI 217 - CESTAT BANGALOREDefault in making the payment of excise duty on time - bar on utilization of CENVAT Credit - Rule 8(3A) of the Central Excise Rules, 2002 - HELD THAT:- The demand has been confirmed only on account of the default in making the payment of excise duty on time. Further, the appellant subsequently paid the duty by utilizing the CENVAT credit along with interest which is not in dispute. Further, the Rule 8(3A) to the extent requiring payment of duty without utilizing the CENVAT credit during the period of default is held to be unconstitutional by several High Courts. The Hon’ble Gujarat High Court in the case of Indsur Global Ltd. held the expression “without utilizing the CENVAT credit” used in Rule (3A) as ultra vires and unconstitutional. Appeal allowed - decided in favor of appellant.
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