Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 798 - AT - Central ExciseWaiver of pre deposit - whether the appellant, during the forfeiture period i.e. during the period from 6.7.2012 to 7.3.2013, were, in accordance with the provisions of Rule 8(3A) of the Central Excise Rules,2002, required to pay duty without utilizing the cenvat credit - Held that:- In the case of Indsur Global Ltd. (2014 (12) TMI 585 - GUJARAT HIGH COURT), the High Court has gone into the question of constitutionality of the provision of the provisions of Rule 8(3A), which requires an assessee to pay duty without utilizing the cenvat credit during the forfeiture period i.e. during the period of failure to pay the duty in respect of a month beyond the period of one month from the due date and the Hon’ble High Court has held that this provision is unconstitutional. We, therefore, hold that the appellant have a prima facie case in their favour. Hence, the requirement of pre-deposit of duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted.
|