2015 (12) TMI 73

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..... ) of the Central Excise Rules, 2002 for payment of duty without utilising cenvat credit, is unconstitutional. - No reason to interfere to the order of Commissioner (Appeals) - Decided against Revenue. - Appeal No. : E/1589/2009 [E/Cross/80/2010] - ORDER No. A/10035/2015 - Dated:- 8-1-2015 - Mr. P.K. Das, JJ. For The Appellant : None For The Respondent : Shri Alok Srivastava, A.R. .....

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..... Hon ble Gujarat High Court in the case of Indsur Global Limited vs. UOI - 20140TIOL-2115-HC-AHM-CX held that Rule 8(3A) of the Central Excise Rules, 2002 for payment of duty without utilising cenvat credit, is unconstitutional. 4. In view of the above discussion, I do not find any reason to interfere to the order of Commissioner (Appeals). Accordingly, appeal filed by the Revenue is rejected. .....

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