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2015 (1) TMI 1188 - AT - Central ExciseDefault in payment of duty - Wrongful availment of CENVAT credit despite restriction under Rule 8(3)(A) - Imposition of penalty - Held that:- counsel relies upon the decision of the Hon’ble High Court of Gujarat in Special Civil Application No.3344 of 2014 to submit that Rule 8(3)(A) relating to non-utilisation of CENVAT credit has been quashed and therefore there cannot be any demand. He also relies upon the decision of this Tribunal in the case of Allianz Steel Ltd. Vs. CCE, Indore [2013 (3) TMI 404 - CESTAT NEW DELHI] wherein unconditional waiver of predeposit and stay against recovery was granted. Since the decision of the Hon’ble High Court of Gujarat [2014 (12) TMI 585 - GUJARAT HIGH COURT] and the decision in the case of Allianz Steel Ltd. were not available to the original adjudicating authority, I consider it appropriate that the matter should be remanded for fresh consideration at this stage itself. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh consideration in accordance with law after giving reasonable opportunity to the appellant to present their case. - Appeal disposed of.
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