TMI Blog2015 (10) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... account. The Adjudicating Authority demanded the duty which was paid through cenvat account for violation of Rule 8 (3A) of the Central Excise Rules, 2002. The Commissioner (Appeals) allowed appeal filed by the respondents. It is seen that the issue is covered in favour of the respondents as per the decision of the Hon’ble High Court, Gujarat in the case of Indsur Global Ltd., vs Union of India - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondent discharged the duty during defaulted period partly through cenvat account. The Adjudicating Authority demanded the duty which was paid through cenvat account for violation of Rule 8 (3A) of the Central Excise Rules, 2002. The Commissioner (Appeals) allowed appeal filed by the respondents. It is seen that the issue is covered in favour of the respondents as per the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng credit of duty already paid by him. It also is a serious affront to his right to carry on his trade of business guaranteed under Article 19(1)(g) of the constitution . On both the counts, therefore, that portion of sub-rule (3A) of rule must fail. 3. In view of the above discussion, I do not find any merit in the appeal filed by the Revenue. Accordingly, appeal filed by the Revenue is rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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