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TMI Blog2019 (4) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is filed by Revenue against Order-in-Appeal No.399/HWH/CE/2017-18 dt.11.12.2017. 2. When the matter was called, none appeared on behalf of the Respondent-Assessee despite notice. Since the issue involved in the instant appeal, lies in a narrow compass, the same is being taken up for disposal. 3. Facts of the case in brief are that the respondent is engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld.Commissioner (Appeals) rejected the appeal. Hence the present appeal before the Tribunal. 4. After hearing the Ld. DR for the Revenue and on perusal of the appeal records, it is seen that the provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Central Excise Duty even during default period. 6. By following the decision of the Jurisdictional High Court, I come to the conclusion that there is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period. 7. In view of the above, there is no justification for ordering payment of interest or penalty as sought by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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