2018 (2) TMI 1898 - 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 - Power of Authority to frame Rules - HELD THAT - Today a notice is issued on this matter by the Hon ble Supreme Court and thereafter the case status reveals that it is pending. We grant liberty to both sides to mention them after the Hon ble Supreme Court delivers its verdict in the pending proceedings.

Summary

The Bombay High Court heard appeals involving a similar question as a Central Excise Appeal. A related case from the Gujarat High Court, relied upon by the CESTAT, is pending in the Supreme Court. The High Court adjourned the appeals sine die, allowing both sides to mention them after the Supreme Court's verdict.