2015 (12) TMI 73 - AT - Central Excise

Duty demand - violation of Rule 8(3A) of the Central Excise Rules, 2002 read with Section 11A of the Central Excise Act, 1944 - Held that - Gujarat High Court in the case of Indsur Global Limited vs. UOI - 2014 (12) TMI 585 - GUJARAT HIGH COURT held that Rule 8(3A) of the Central Excise Rules, 2002 for payment of duty without utilising cenvat credit, is unconstitutional. - No reason to interfere to the order of Commissioner (Appeals) - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT AHMEDABAD rejected the appeal filed by the Revenue as the Commissioner (Appeals) had set aside the adjudication order. The Tribunal cited a case where Rule 8(3A) of the Central Excise Rules, 2002 was deemed unconstitutional for payment of duty without utilizing cenvat credit.