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2019 (11) TMI 1620 - AT - Central ExciseDefault in making payment of duty - amount required to be paid in cash, was not paid by the due date - case of Revenue is that during the default period, the appellant was required to make payment of Central Excise duty on consignment to consignment basis, only in cash, without making use of the credit accumulated in the Cenvat account - Rule 8 (3A) of the Central Excise Rules, 2002 - HELD THAT:- The provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires - the Jurisdictional High Court at Calcutta, in the case of M/S. GOYAL MG GASES PVT. LTD VERSUS UNION OF INDIA & OTHERS [2017 (8) TMI 1515 - CALCUTTA HIGH COURT] has followed the decision of the Gujarat High Court in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] and has held the portion of rule 8 (3A) as ultra vires. There is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period - Appeal dismissed - decided against Revenue.
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