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2023 (12) TMI 840 - AT - Central ExciseEntitlement to pay the duty by utilizing their Cenvat credit account during the period when asked to pay the duty consignment wise, through PLA - Rule 8(3A) of the Central Excise Rules, 2002 - HELD THAT:- In this case, the Appellant has partly used Cenvat credit for discharging their duty liability during the debarred period - It is observed that the issue is no longer res integra as the Hon’ble Calcutta High Court in the case of M/S. GOYAL MG GASES PVT. LTD VERSUS UNION OF INDIA & OTHERS [2017 (8) TMI 1515 - CALCUTTA HIGH COURT] has declared Rule 8 (3A) as ultra vires - in the case of M/S. RANA SPONGE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BBSR-I [2023 (3) TMI 689 - CESTAT KOLKATA], by following the decision of the Hon'ble Calcutta High Court, this Tribunal has set aside the demand confirmed. The Appellant is entitled to pay the duty by utilizing their Cenvat credit account during the period when they were asked to pay the duty consignment wise, through PLA, under Rule 8(3A) of the Central Excise Rules, 2002 - the impugned order confirming the demand is not sustainable. Since, the demand itself is not sustainable, the question of demanding interest or imposing penalty does not arise. The impugned order set aside - appeal allowed.
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