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2023 (5) TMI 237 - AT - Central ExciseLiability to pay excise duty from PLA as against the duty paid from accumulated Cenvat credit when the appellant have defaulted the monthly payment of duty beyond prescribed time limit, in terms of Rule 8(3A) of Central Excise Rules, 2002 - constitutional validity of Rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- In the present case demand of excise duty was made despite the appellant have paid the excise duty from accumulated Cenvat credit. The demand was raised invoking Rule 8(3A) of Central Excise Rules, 2002 which restricts the payment from Cenvat credit in case the assessee defaults monthly duty payment beyond prescribed time-limit. The Hon’ble Gujarat High Court in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] held the Rule 8(3A) as ultra vires. Thus, it is clear that appellant is not barred from making payment of excise duty from accumulated Cenvat credit therefore demand once again from PLA cannot be made - appeal allowed.
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