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2014 (12) TMI 583 - CESTAT MUMBAIApplication made for modification of stay order passed earlier on the ground that on the subject matter there is a difference of opinion in Principal Bench at Delhi - Held that:- A difference of opinion is not order at all. Further, we find that while passing the impugned order, this Tribunal had taken cognizance of the decision of Hon'ble High Courts of Karnataka and Madras, wherein it had been held that if there is a default in payment of excise duty for more than 30 days, the appellant cannot avail the benefit of CENVAT Credit. The order of the Hon'ble High Court prevails over any order of the Tribunal. In these circumstances, the plea of the Counsel for the appellant is not acceptable. However, in the interest of justice, we grant another 15 days time to the appellant to make the pre-deposit as ordered. Modification application filed by the appellant seeks to challenge the vires of the provision of Rule 8(3)(a) of the Central Excise Rules, 2002. This Tribunal being a creature of the statute cannot go into the vires of the provisions of Central Excise Rules, 2002 - Decided against assessee.
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