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2024 (4) TMI 7 - HC - Central ExciseDefault of monthly payment of duty - consequent denial of utilization of Cenvat credit under Rule 8(3A) of the Central Excise Rules, 2002 during the period September, 2009 to August, 2010 - HELD THAT:- In view of the fact that four of the High Courts have already declared the provisions of Rule 8(3A) of the Central Excise Rules, 2002 as ultra vires the Constitution and have also set-aside the order of the Commissioner, in the given factual backdrop of the case, the decision rendered by the Tribunal cannot be said to be in any manner arbitrary, illegal or contrary to law. Once the provision of law itself has been struck down not one but by four High Courts, it would had been difficult of the Tribunal to have sustained the order of the Commissioner. There are no substantial question of law made out calling for an interference with the impugned order - The appeal thus fails and is accordingly rejected.
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