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2023 (5) TMI 1078 - AT - Central ExciseDefault in paying Central Excise duty on monthly basis as per Rule 8 of Central Excise Rules, 2002 - contravention of Rule 8 (3A) of CER - HELD THAT:- The Rule 8(3A) in terms of which revenue has asked for recovery of the amounts paid by the appellant from their cenvat credit account have been quashed by the Hon’ble High Court of Gujarat in case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] observing that the condition contained in sub-rule (3A) of Rule 8 for payment of duty without utilizing the Cenvat credit till an assessee pays the outstanding amount including interest is declared unconstitutional. Therefore, the portion “without utilizing the Cenvat credit” of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, shall be rendered invalid. Thus, there are no merits in the appeal filed by the revenue - appeal dismissed.
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