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TMI Blog2015 (10) TMI 1829X X X X Extracts X X X X X X X X Extracts X X X X ..... was a delay in discharging of duty on monthly basis. The appellant paid duty partly from CENVAT account during the defaulted period. By the impugned order, the Adjudicating Authority disallowed the utilization of the amount from CENVAT account during the period from 05.07.2010 to 29.09.2010 in terms of provisions of Rule 8(3A) of Central Excise Rules, 2002 and confirmed the demand of duty along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stage of stay petition hearing. Accordingly, after disposing the stay petition, we take up the appeal for hearing. 2. After hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of Meter Gauge classifiable under Chapter 73 84 of Central Excise Tariff Act, 1985. The appellants were discharging duty on monthly basis under Rule 8 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said decision is reproduced below:- 36. In the result, the condition contained in sub-rule (3A) of Rule 8 for payment of duty without utilizing the CENVAT Credit till an assessee pays the outstanding amount including interest is declared unconstitutional. Therefore, the portion without utilizing the CENVAT Credit of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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