TMI Blog2015 (1) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... to submit that Rule 8(3)(A) relating to non-utilisation of CENVAT credit has been quashed and therefore there cannot be any demand. He also relies upon the decision of this Tribunal in the case of Allianz Steel Ltd. Vs. CCE, Indore [2013 (3) TMI 404 - CESTAT NEW DELHI] wherein unconditional waiver of predeposit and stay against recovery was granted. Since the decision of the Hon’ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer of alluminium containers and there was default in payment of duty by them during the period from June 2010 onwards. Since they had utilised the CENVAT credit for payment of duty during the default period contrary to the provisions of Rule 8(3)(A) of Central Excise Rules, 2002, proceedings were initiated. Original adjudicating authority dropped the proceedings on the ground that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Allianz Steel Ltd. were not available to the original adjudicating authority, I consider it appropriate that the matter should be remanded for fresh consideration at this stage itself. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh consideration in accordance with law after giving reasonable opportunity to the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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