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2017 (1) TMI 1604 - AT - Central ExciseConstitutional validity of Rule 8(3A) of the Central Excise Rules 2002 - Utilization of cenvat credit for payment of excise duty for default in payment of duty - demand of duty in cash - Held that:- The issue involved in the present case is no longer res integra and decided by various High Courts as well as in several decisions of the Tribunal, in favor of the appellant - Tribunal in the case of M/S PIONEER LABORATORIES PVT. LTD. VERSUS CCE, INDORE [2016 (10) TMI 909 - CESTAT NEW DELHI] placed reliance on the decision of the case Indsur Global Ltd. vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] where it was held that 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 is declared unconstitutional. Therefore, the portion "without utilizing the cenvat credit" of sub-rule (3A) of rule 8 of the Central Excise Rules, 2002, shall be rendered invalid. The Rule itself has been stuck down as unconstitutional - demand do not sustain - appeal allowed - decided in favor of appellant.
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