TMI Blog2019 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of such credit, has been struck down by the Hon ble Gujarat High Court in Indsur Global case [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ] where it was held that Condition contained in sub-rule (3A) of rule 8 for payment of duty without utilizing the cenvat credit till an assessee pays the outstanding amount including interest is declared 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. Appeal allowed - decided in favor of appellant. - Excise Appeal No.174 of 2012, 175 of 2012 - A/86833-86834/2019 - Dated:- 15-10-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by utilising CENVAT Credit account, is no more res integra and covered by the judgments of various High Courts and the Tribunals as mentioned below:- i) Frontier Alloy 2017 (354) ELT 54 (All) ii) ATV Project 2016 (341) ELT 603 (All) iii) Malladi Drugs 2015 (323) ELT 489 (Mad.) iv) Sandley Industries 2015 (326) ELT 256 (P H) v) Indsur Global 2014 (310) ELT 833 (Guj.) vi) Praweg Conveyor 2016 (337) ELT 450 (T) vii) Torane Ispat Udoyg Ltd - CESTAT Order No.A/85808/2019, dt.18.04.2019 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). He has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rational and arbitrary and therefore, violative of Article 14 of the Constitution. It prevents him from availing credit of duty already paid by him. 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. On both the counts, therefore, that portion of sub-rule (3A) of rule must fail. 35. The situation can be looked at slightly different angle. With or without the provisions of sub-rule (3A), liability to pay interest for the default period as per sub-rule (3) of Rule 8 continues. Sub-rule (3A) is basically a mechanism for stringent recovery and does not create a new liability unless this mechanism itself is breached. In such a mechanism to provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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