9911796707
TMI Blog2023 (10) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative for the Respondent (s) ORDER PER ASHOK JINDAL : When the matter was called, none appeared on behalf of the appellant. Heard the learned Authorized Representative for the respondent Revenue. As the issue lies in a narrow compass, I take up the appeal for disposal in the absence of the Appellant. 2. The appellant is a manufacturer of various excisable goods and were maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal before the Tribunal. 3. The learned Authorized Representative for the respondent Revenue submitted that the present issue regarding the applicability of Rule 8 (3A) of the Central Excise Rule, 2002, has been decided by various High Courts against Revenue. However, Revenue has challenged all such orders by filing SLP before the Hon'ble Supreme Court. The Hon'ble Supreme Court has admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this connection, reference can be made for the decisions, (i) 2014 (310) Excise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab & Haryana), (iii) (Sandley Industries v. union of India), 2015 (323) Excise Law Time 489, (iv) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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, 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 the default period. In the result, the Impugned Order is set aside and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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