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2022 (3) TMI 504 - AT - Central ExciseCENVAT Credit not utilised under the provisions of Rule 8(3A) of the Central Excise Rules, 2002 - recovery of excise duty through Account Current under provisions of Section 11A of the Central Excise Act, 1944 read with provisions of Rule 8(4) of the Central Excise Rules, 2002 - HELD THAT:- Rule 8(3A) of the Central Excise Rules, 2002, in terms of which the demand has been made, was considered by Hon’ble Gujarat High Court in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] and the said rule has been held to be ultra vires - this judgment has been subsequently followed by various High Courts and Tribunal, including the jurisdictional High Court i.e. Hon’ble Bombay High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS NASHIK – II COMMISSIONERATE VERSUS M/S. NASHIK FORGE PVT. LTD. [2018 (9) TMI 1582 - BOMBAY HIGH COURT] where it was held that The impugned order of the Tribunal has noted that Rule 8(3A) of the Central Excise Rules, 2002 has been struck down as unconstitutional by the High Courts of Gujarat, Madras and Punjab & Haryana by various judgements. Appeal allowed - decided in favor of appellant.
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