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2015 (8) TMI 682 - HC - Central ExciseWaiver of pre deposit - delayed payment of duty - restriction on utlization of CENVAT Credit - Held that:- Gujarat High Court in the case of Indsur Global Ltd. vs. Union of India, reported in [2014 (12) TMI 585 - GUJARAT HIGH COURT] wherein the Gujarat High Court declared as unconstitutional the condition contained in sub-rule (3A) of Rule 8 for payment of duty without utilizing the CENVAT credit till an assessee pays the outstanding amount including interest. It is also submitted that following the said decision of the Gujarat High Court, this Court has also allowed the writ petitions filed to declare Rule 8 (3A) of Central Excise Rules, 2002 as oppressive, unreasonable and ultra vires Articles 14 and 19 of the Constitution of India, vide its order [2015 (5) TMI 603 - MADRAS HIGH COURT] - assessee has made out a case for waiver of pre-deposit - Decided in favour of assessee.
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