TMI Blog2023 (11) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... T. -RAJKOT [ 2023 (3) TMI 950 - CESTAT AHMEDABAD] held It was held in ANDHRA CYLINDERS PVT LTD, NALIN KHARA, MANAGING DIRECTOR VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX, HYDERABAD I [ 2020 (1) TMI 189 - CESTAT HYDERABAD] that What needs to be decided in this factual matrix is where there are judgments by four different High Courts holding Rule 8(3A) as ultra vires and there is no judgment of any High Court upholding it and where the appeals against these judgments have been admitted and are under consideration of the Hon'ble Apex Court, whether the ratio of these judgments bind this tribunal or otherwise. We find that the last in the series of judgments was passed by the Hon'ble High Court of Bombay in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he default period by utilising the CENVAT credit was held to be irregular and recoverable from them. Show-cause notice was issued to the appellant for recovery of the said amount in cash, which is confirmed by the learned Commissioner along with interest and penalty of Rs.15,00,000/-. Hence the present appeal. 3. The learned advocate at the outset submits that the differential amount had been paid by debiting the Current Account on 14.6.2008 and 15.5.2009. Also interest of Rs.59,423 was paid on 23.5.2009. He further submits that Rule 8(3A) of the Central Excise Rules, 2002 has been struck down by the Hon ble Gujarat High Court in the case of Indsur Global Ltd. vs. UOI: 2014 (310) ELT 833 (Guj.) being ultra vires. Also, he submits that ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opics Ltd. held as follows: 13. Revenue's appeal against judgment of the Hon'ble High Court of Punjab Haryana in the case of Sandley Industries Ltd (supra) was dismissed on monetary limits by the Hon'ble Apex Court. Further, we find from the website of the Hon'ble Supreme Court of India that a batch of several appeals have been tagged with the appeal of Union of India in the case of Indsur Global Ltd (supra). 14. In view of the above, we find that at least four different High Courts have struck down the constitutional validity of Rule 8(3A) of Central Excise Rules, 2002 and appeals against such judgments have been admitted by the Hon'ble Supreme Court and have yet to be decided. There was a stay in one case i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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