2018 (12) TMI 1102

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..... . Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] and the said order has been stayed by the Hon’ble Apex Court, but, considering the said situation this Tribunal in the case of R.B. Industries vs. CCE-Delhi-IV [2017 (10) TMI 611 - CESTAT CHANDIGARH] has held that the demand are not sustainable. The provision of Rule 8 (3A) of CER, 2002 has been declared ultra virus, therefore, the p .....

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..... 20 days. During the period of payment of duty and till actually was paid, the appellant utilized cenvat credit account for payment of duty. By way of issuance of show cause notice, it was alleged that in terms of Rule 8 (3A) of the CER, 2004 during the period of default, the appellant was not entitled to utilize cenvat credit account for payment of duty. The matter was adjudicated, the demand has .....

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