TMI Blog2015 (10) TMI 1830X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, the Adjudicating Authority disallowed the utilization of the amount from CENVAT account during the period from 05.07.2010 to 29.09.2010 in terms of provisions of Rule 8(3A) of Central Excise Rules, 2002 and confirmed the demand of duty along with interest and imposed penalty for not paying the amount by cash from PLA. - In view of the decision of Hon’ble Gujarat High Court [2014 (12) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. 3. The appellants were discharging duty on monthly basis under Rule 8 of Central Excise Rules, 2002. There was a delay in discharging of duty on monthly basis. The appellant paid duty partly from CENVAT account during the defaulted period. By the impugned order, the Adjudicating Authority disallowed the utilization of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3. In view of the decision of Hon ble Gujarat High Court, we find that the impugned order is not sustainable. The impugned order is set aside and the appeal is allowed with consequential relief. 4. At this stage, the ld.Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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