TMI Blog2019 (11) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... nly in cash, without making use of the credit accumulated in the Cenvat account - Rule 8 (3A) of the Central Excise Rules, 2002 - HELD 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 - the Jurisdictional High Court at Calcutta, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the Order-in-Appeal No.338/HWH/CE/2017-18 dated 29.11.2017. The respondent assessee is engaged in the manufacture of excisable goods classifiable under chapter 44 of the first schedule to the Central Excise Tariff Act, 1985. The respondents were making use of the facility of Cenvat Credit . During the months of June, July and October 2013, the duty liability was discharged particularly making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interest and also penalty of equal amount in terms of Rule 25(1)(a) of the Central Excise Rules, 2002. It also ordered for appropriation of ₹ 83,001/- paid towards the interest liability. On appeal, the lower appellate authority has passed a detailed and reasoned order discussing all the aspects and allowed the assessee s appeal. Being aggrieved, the appellant department is in appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We have heard the learned Authorized Representative for the appellant Revenue and perused the appeal records. 6. We find 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 connection, we find some of the decisions, (i) 2014 (310) Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. We have also carefully perused the decisions of the various High Courts. We also note that the Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed the decision of the Gujarat High Court in Indsur global Ltd. V. Union of India and has held the portion of rule 8 (3A) as ultra vires. 9. By following the decision of the Jurisdictional High Court, we com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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