2016 (3) TMI 1261 - HC - Central Excise

Constitutional validity of Rule 8(3A) of the Central Excise Rules 2002 - Prohibition on assessee from utilising cenvat credit for payment of excise duty for default in payment of duty - the order of the Gujarat High Court in Indsur Global Ltd. v. Union of India 2014 (12) TMI 585 - GUJARAT HIGH COURT has been stayed - the Appellant is restrained from recovery of its dues from the Respondent till the disposal of this petition.

Summary

The Delhi High Court condoned the delay in filing the appeal and issued notice to the Respondents returnable on 26th July 2016. The Court noted that the order of the Gujarat High Court in Indsur Global Ltd. v. Union of India has been stayed by the Supreme Court, restraining the Appellant from recovering dues from the Respondent until the petition is disposed of.