TMI Blog2017 (6) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the constitutionality of Rule 8(3A) of Central Excise Rules, 2002 and held that Rule 8 (3A) imposes wholly unreasonable restriction, violative of Article 14 of Constitution of India and it also is a serious affront to his right to carry on his trade or business guaranteed under Article 19 (1) (g) of the Constitution. Therefore, the portion “without utilizing the CENVAT credit” of sub-rule (3A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the records. 4. The issue that falls for consideration in this appeal is regarding the demand of Central Excise Duty under Rule 8 (3A) of Central Excise Rules, 2002. 5. The adjudicating authority confirmed demands raised along with interest and also imposed penalty. The first appellate authority relying upon the judgment of the Hon ble High Court of Gujarat in the case of Inds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irtex Vs. Asst. Commissioner - 2015 (321) ELT A226 (Mad.). The Hon ble High Court of Gujarat in the case of Indsur Global Ltd., Vs. Union of India reported in 2014 (310) ELT 833 (Guj)), examined the constitutionality of Rule 8(3A) of Central Excise Rules, 2002 and held that Rule 8 (3A) imposes wholly unreasonable restriction, violative of Article 14 of Constitution of India and it also is a serio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dispute involves, stand taken by the department that utilization of CENVAT credit for the subsequent clearances is illegal as appellant defaulted, and therefore required to pay duty in PLA consignment-wise. The argument for payment through PLA does not survive, as the restriction on utilization of CENVAT credit is held as invalid by the Hon ble High Court of Gujarat. Therefore the payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|