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2017 (6) TMI 748 - CESTAT HYDERABAD

2017 (6) TMI 748 - CESTAT HYDERABAD - TMI - Default in payment of duty for the quarter ending of March, 2013 - constitutional validity of Rule 8 (3A) of Central Excise Rules, 2002 - Held that: - The Hon’ble High Court of Gujarat in the case of Indsur Global Ltd., Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT], examined the constitutionality of Rule 8(3A) of Central Excise Rules, 2002 and held that Rule 8 (3A) imposes wholly unreasonable restriction, violative of Article 14 of Consti .....

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. M. V. Ravindran., Member (Judicial) Sh. P.S. Reddy, Assistant Commissioner (AR) for the Appellant. None for the Respondent. ORDER This appeal is filed by the Revenue against Order-in-Appeal No. HYD-EXCUS-004-APP-048-15-16 CE dated 09.03.2016. 2. None appeared on behalf of the respondent, though notice was issued. Since the issue lies in a narrow compass, the same is taken up for disposal in absence of any representation from respondent. 3. Heard the Ld. Departmental Representative and perused .....

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set aside the impugned order. The relevant portion is reproduced as under: 6.3. I find, the demand under the Rule 8 (3A) of Central Excise Rules, 2002, is issued as the appellant defaulted duty for the quarter ending of March, 2013. The Rule 8 (3A) imposes restriction on utilization of CENVAT credit during the default period. The department, in addition to other case laws, relied upon decisions in the case of Unirols Airtex Vs. Assistant Commissioner of Central Excise, Coimbatore - 2013 (296) EL .....

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olative of Article 14 of Constitution of India and it also is a serious affront to his right to carry on his trade or business guaranteed under Article 19 (1) (g) of the Constitution. Therefore, the portion without utilizing the CENVAT credit of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, shall be invalid. As the Hon ble High Court of Gujarat held the portion without utilizing the CENVAT credit of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, shall be invalid, the dec .....

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