2008 (12) TMI 418

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..... r per : R.M. Doshit, J. (Oral)]. - Rule. To be heard with Special Civil Application No. 8835/2008. 2. This petition preferred under Article 226 of the Constitution of India arises from the demand for payment of outstanding excise duty made by the respondents-authorities. The petitioners have challenged the constitutional validity of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 .....

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..... still not paid. The petitioners are also in default in making payment of excise duty since June, 2008. The claim made by the petitioners that the outstanding excise duty be permitted to be paid through CENVAT credit accumulated after the due date of payment is contrary to the CENVAT rules and cannot be accepted. 5. In view of the admitted defaults committed by the petitioners, coercive actio .....

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