TMI Blog2015 (8) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... lare Rule 8 (3A) of Central Excise Rules, 2002 as oppressive, unreasonable and ultra vires Articles 14 and 19 of the Constitution of India, vide its order [2015 (5) TMI 603 - MADRAS HIGH COURT] - assessee has made out a case for waiver of pre-deposit - Decided in favour of assessee. - C.M.A. No. 1156 of 2015 - - - Dated:- 25-6-2015 - R. Sudhakar And K. B. K. Vasuki, JJ. For the Appellant : M/s K V Subramanian Associates For the Respondent : Mr T Chandrasekar JUDGMENT ( Judgment of the Court was delivered by R. Sudhakar, J.) This Civil Miscellaneous Appeal filed by the assessee is as against the Stay Order passed by the Customs, Excise and Service Tax Appellate Tribunal in ordering pre-deposit. The assessee has raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be in default but did not comply with the provisions of Rule 8 (3A) of the Central Excise Rules, 2002. Therefore, a show cause notice was issued demanding excise duty equal to the excise duty paid using CENVAT Credit during the default period along with interest and penalties. After adjudication, the Commissioner of Central Excise, Chennai III Commissionerate, Chennai, by the order dated 17.08.2009, made in Order-in-Original No: 20/2009, confirmed the demand of ₹ 4,17,78,147/- along with appropriate interest and penalty equal to the demand. The assessee submitted that they have paid all the defaulted amount by 06.06.2008 and that the interests on the defaulted amount has also been paid. 3. Challenging the said order, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord. 6. The first and foremost contention of the learned counsel appearing for the assessee is that subsequent to the impugned order passed by the Tribunal, a decision has been rendered by the Gujarat High Court in the case of Indsur Global Ltd. vs. Union of India, reported in 2014 (310) E.L.T. 833 (Guj.) wherein the Gujarat High Court declared as unconstitutional 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. It is also submitted that following the said decision of the Gujarat High Court, this Court has also allowed the writ petitions filed to declare Rule 8 (3A) of Central Excise Rules, 2002 as oppressive, unrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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