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2019 (10) TMI 164 - AT - Central ExciseDefault for payment of Central Excise duty - Revenue was of the view that during the default period, the appellant assessee was required to make payment of Central Excise duty on goods cleared on consignment to consignment basis only in cash, without making use of the credit accumulated in cenvat credit account - Rules 8 (3) & 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 as held in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] - I am inclined to follow the decision of jurisdictional High Court of Calcutta in the case of M/S. GOYAL MG GASES PVT. LTD VERSUS UNION OF INDIA & OTHERS [2017 (8) TMI 1515 - CALCUTTA HIGH COURT], which has not been stayed and has a binding force as on date. 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], while taking note of the fact that the decision in Indsur Global has been stayed, observed that the Revenue cannot take a stand contrary to that taken in other High Courts and accordingly declared the rule to be invalid. Thus, there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period. Appeal allowed.
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