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2016 (6) TMI 770 - HC - Central ExciseDefault in payment of excise duty - restriction on utilizing Cenvat Credit - Rule 8(3A) of the Central Excise Rules, 2002 - they were directed to pay the duty amount, on consignment basis. They paid the duty liability through CENVAT Credit and subsequently, there was change in law. The Department contended that the punishment would continue, till the default is fully discharged and during that period, duty has to be paid through Personal Ledger Account (in short PLA ) on consignment basis. Held that:- this Court in M/s.Malladi Drugs & Pharmaceuticals Ltd., v. UOI and others [2015 (5) TMI 603 - MADRAS HIGH COURT], held Rule 8(3A) as ultra vires of Article 14 of the Constitution of India, the same is binding on the Department. - appellant / revenue submitted that the decision in Malladi Drugs & Pharmaceuticals' case, has been challenged, but no copy of the order of stay is placed before us - Revenue appeal dismissed - Decided against the revenue.
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