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2021 (3) TMI 483 - AT - Central ExciseDefault in the payment of Central Excise Duty - applicability of Rule 8 (3A) of the Central Excise Rule, 2002 - citing Rule 8(3A), the SCN was issued proposing to demand payment of Central Excise duty in cash, which was already debited from the Cenvat Credit account - 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. Reliance can be placed in the case of M/S SANDLEY INDUSTRIES VERSUS UNION OF INDIA AND OTHERS [2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT] and it can be held that there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period - also, 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] has followed the decision of the Gujarat High Court in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] and has held the portion of rule 8 (3A) as ultra vires. There is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during the default period - Appeal allowed - decided in favor of appellant.
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