TMI Blog2023 (12) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... TD VERSUS UNION OF INDIA OTHERS [ 2017 (8) TMI 1515 - CALCUTTA HIGH COURT] has declared Rule 8 (3A) as ultra vires - in the case of M/S. RANA SPONGE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX, BBSR-I [ 2023 (3) TMI 689 - CESTAT KOLKATA] , by following the decision of the Hon'ble Calcutta High Court, this Tribunal has set aside the demand confirmed. The Appellant is entitled to pay the duty by utilizing their Cenvat credit account during the period when they were asked to pay the duty consignment wise, through PLA, under Rule 8(3A) of the Central Excise Rules, 2002 - the impugned order confirming the demand is not sustainable. Since, the demand itself is not sustainable, the question of demanding interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Commissioner (Appeals) vide the impugned order. The Appellant submits that the issue is no longer res integra as the Hon ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt.Ltd. Vs. Union of India Others reported in 2017 (8) TMI 1515 has declared Rule 8 (3A) as ultra vires. The Appellant referred the decision of this Tribunal in the case of Rana Sponge Ltd. Vs Commissioner of Central Excise and Service Tax, Bhubaneswar - I, wherein by following the decision of the Hon'ble Calcutta High Court, this Tribunal has set aside the demand confirmed. Accordingly, they prayed for setting aside the demand confirmed in the impugned order and allow their appeal. 3. The Ld. D.R. reiterated the findings in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared Rule 8(3A) as invalid which is not stayed by the Hon ble Supreme Court. 6. We find that the Hon ble Gujarat High Court in the case of Indsur Global Ltd. v. UOI [2014 (310) E.L.T. 833 (Guj.) has declared the words without utilizing Cenvat Credit under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the instant case by the Appellant. 7. We find that the said judgment has been followed by the Hon ble Calcutta High Court in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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