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2018 (12) TMI 1102 - AT - Central ExciseDefault in making payment of duty - vires of Rule 8 (3A) of the CER, 2004 - denial of utilization of cenvat credit account for payment of duty - Held that:- The provision of Rule 8 (3A) of CER, 2004 has been declared ultra virus by the Hon’ble Gujarat High Court in the case of Indsur Global Ltd. Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] and the said order has been stayed by the Hon’ble Apex Court, but, considering the said situation this Tribunal in the case of R.B. Industries vs. CCE-Delhi-IV [2017 (10) TMI 611 - CESTAT CHANDIGARH] has held that the demand are not sustainable. The provision of Rule 8 (3A) of CER, 2002 has been declared ultra virus, therefore, the proceedings against the appellant are not sustainable - appeal allowed - decided in favor of appellant.
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