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2017 (6) TMI 797 - AT - Central ExciseShort payment of tax - utilisation of CENVAT credit - Filing of revised return - contravention of Rule 8 of the Central Excise Rules 2002 - Held that: - there is no infirmity in the impugned order wherein the Commissioner has directed the original authority to accept the revised ER-1 for the month of October 2010 filed by the appellant subject to required scrutiny and seek clarification from the range officer to the extent necessary - Further the Gujarat High Court in the case of Indsur Global Ltd Vs UOI [2014 (12) TMI 585 - GUJARAT HIGH COURT] wherein Honon ble Gujarat High Court held Rule 8(3A) of the Central Excise Rules 2002 as ultra vires - appeal dismissed - decided against Revenue.
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