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2017 (8) TMI 1515 - HC - Central ExciseVires of Rule 8 (3A) of the Central Excise Rule, 2002 - Default in payment of Central Excise duty - imposition of penalty on the petitioner on the basis of Rule 8(3A) of the Rules, 2002 - Held that:- As held in Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT] has held that "without utilising Cenvat credit" used in sub Rule (3A) of Rule 8 of the Central Excise Rule, 2002 is invalid. The revenue cannot take a stand contrary to that obtaining in other High Courts - Rule 8(3A) of the Central Excise Rules to the extent as indicated in Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT] is declared to be invalid. Whether the petitioner can benefit out of the declaration of invalidity of such Rule 8(3A) in the facts and circumstances of the present case? - Held that:- Indsur Global Ltd., on which learned advocate for the petitioner places heavy reliance, notices that, the petitioner before Their Lordships had caused 170 days delay in preferring an appeal though the statutory alternative mechanism was available to it. Their Lordships did not grant any monetary relief flowing out of the declaration of Rule 8(3A) to be invalid. The petitioner is not entitled to any relief in the present proceeding. Petition disposed off.
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