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2016 (8) TMI 533 - AT - Central ExciseDemand of interest - utilization of Cenvat Credit to pay duty during the defaulted period - contravention of provision of Rule 8(3A) of the Central Excise Rules, 2002 - non-service of show cause notice - Held that:- in the light of the judgment of Hon'ble High Court of Madras in the case of AR Metallurgical (P)Ltd Vs CESTAT, Chennai [2015 (5) TMI 661 - MADRAS HIGH COURT] followed by the judgment of Hon'ble High Court of Gujarat in the case of Indsur Global Ltd Vs UOI [2014 (12) TMI 585 - GUJARAT HIGH COURT], it is held that the condition contained in sub-rule (3A) of Rule 8 of the Central Excise rules, 2002 as unconstitutional, therefore, the demand of interest is not sustainable. - Decided in favour of appellant
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