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TMI Blog2018 (3) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagori, Advocate for the appellant Mrs. Kalpalata Patil Bharaswadkar & Mr. D. S. Ladda, Advocate for respondent ORDER: 1. These appeals are filed by the assessee against the order of the Tribunal directing pre-deposit of the amount as a condition precedent for hearing the appeal. 2. Mr. Nagori, the learned counsel submits that, the appellant had exercised the right of CENVAT Credit whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in payment of the excise duty then for the defaulted period, he is not entitled to avail the benefit of CENVAT Credit as the same is the mandate of rule 8(3A) of the Central Excise Rules. The assessee has to make the payment of the amount during the defaulted period in cash. The ld. advocate rely on the judgment in a case of Sunland Metal Recycling Industries v Union of India reported in 2014(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is passed by the CESTAT, the present appellants have deposited in cash the defaulted amount to show their bona fide. It is not disputed that, at the relevant time when the order was passed by the CESTAT the CESTAT had a discretion to waive the condition of pre-deposit. 7. Considering that the debate with regard to validity of rule 8(3A) of the Central Excise Rules is not yet concluded and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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