TMI Blog2023 (6) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of M/S. GOYAL MG GASES PVT. LTD VERSUS UNION OF INDIA OTHERS [ 2017 (8) TMI 1515 - CALCUTTA HIGH COURT] which is not stayed by the Hon ble Supreme Court. The Hon ble Calcutta High Court in the said case, has declared the provisions of Rule 8(3A) ibid as invalid and further has held that the Revenue cannot take a different stand and parity has to be extended to the assessee. The demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be sustained and the Appeal, thus, succeed on this count. - Excise Appeal No.470 of 2011 WITH Excise Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any event, the appellant is an employee of the company. In his capacity as Project Manager of the company, the appellant always discharged his duties and functions diligently. The Appellant never indulged in violation of any of the provisions of law in any manner warranting imposition of any penalty upon him. There was no evidence to suggest that the appellant was in any way personally responsible for availing or utilizing the disputed credit. The appellant is an engineer and does not deal with the excise matters of the company. The appellant encloses a copy of the reply dated 13.08.2009 to show cause notice filed by the Appellant. 6. We find that the Adjudicating authority has relied upon the larger Bench decision of the Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Goyal MG Gases Pvt. Ltd. v. UOI cited (supra) which is not stayed by the Hon ble Supreme Court. The Hon ble Calcutta High Court in the said case, has declared the provisions of Rule 8(3A) ibid as invalid and further has held that the Revenue cannot take a different stand and parity has to be extended to the assessee. 10. We find that the demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be sustained and the Appeal, thus, succeed on this count. 11. We accordingly, set aside the impugned order and allow the appeals with consequential reliefs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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