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2015 (5) TMI 661 - MADRAS HIGH COURT

2015 (5) TMI 661 - MADRAS HIGH COURT - 2015 (322) E.L.T. 49 (Mad.) - Utilization of CENVAT Credit for payment of duty - Applicability of Rule 8(3A) of Central Excise Rules - Held that:- condition contained in sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 for payment of duty without utilizing the CENVAT credit till an assessee pays the outstanding amount including interest is unconstitutional and that the subsequent proceedings initiated by the Department for demanding tax were set at .....

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ondent : Mr. T Chandrasekaran Senior Panel Counsel JUDGMENT (Judgment of the Court was delivered by R. Sudhakar, J.) This civil miscellaneous appeal, at the instance of the assessee, was admitted on the following substantial questions of law:- (1) Whether in the facts and circumstances of the case, the payment of duty utilizing CENVAT credit is a valid discharge of duty liability under the Central Excise law? (2) Whether in the facts and circumstances of the case, the Rule 8(3A) of Central Excis .....

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d circumstances of the case, the Tribunal is justified in retaining the penalty under Rule 25 of Central Excise Rules, but reducing to ₹ 5,00,000/- when the penalty under Section 11AC was set aside and Rule 25 of CE Rules is subject to the provisions of Section 11AC of the Central Excise Act?'' 2. The appellant-assessee has challenged the order of the Tribunal, holding as follows:- ''2. We find that with the amendment to Central Excise Rules, 2002 vide Notification No.13/20 .....

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