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2018 (2) TMI 543 - AT - Central ExciseDefault in payment of duty - Rule 8(3) and 8(3A of the CER 2002 - Held that: - The Hon’ble High Court of Gujarat in the case of Indsur Global Ltd. Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] had held that the relevant portion of Rule 8(3A) relates to bar of utilization of CENVAT credit by such defaulters to be ultra vires - the appeal is allowed by way of remand to the adjudicating authority for denovo consideration.
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