Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 1102 - CESTAT CHENNAI

2016 (8) TMI 1102 - CESTAT CHENNAI - TMI - Demand of duty - Rule 8(3A) of Central Excise Rules, 2002 - Held that:- we find that the Tribunal by following the judgements of the Hon'ble Gujarat and Hon'ble Madras High Courts held that demand of duty under Rule 8(3A) is unsustainable. Both the Hon'ble Gujarat High Court and Madras High Court have held that condition contained in Rule 8 (3A) of Central Excise Rules 2002 for payment of duty "without utilisation of cenvat credit" is contrary to the sc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Member Shri J. Sankararaman, Adv., for the applicant Shri A. Cletus, ADC (AR), for the respondent ORDER Per P. K. Choudhary The applicant has filed miscellaneous application for early hearing of the appeal. Ld. Counsel Shri J. Shankararaman, Advocate, submits that the appellant is a loss making company and is even struggling to pay salary to its employees and disallowing payment of duty made through Cenvat credit and compelling the appellant to pay by cash creates huge financial hardship to the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ls with consequential relief. In view of the settled position, he prays for early disposal of the appeal itself. 3. Heard both sides. Since the issue is settled in favour of the appellant assessee in a batch of appeal, after allowing the early hearing application the appeal itself is taken up for hearing and disposal. On perusal of the decision of the Hon ble Tribunal relied by the ld. Counsel, we find that the Tribunal by following the judgements of the Hon ble Gujarat and Hon ble Madras High C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version