2016 (10) TMI 1223

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..... (12) TMI 585 - GUJARAT HIGH COURT], where it was held that the relevant portion of Rule 8 (3A) relating to bar of utilization of cenvat credit by such defaulters to be ultra vires. The Hon’ble Madras High Court has also set aside the proceedings pending on this count - but Revenue points out that the above High Court judgement has been appealed against to the Supreme Court and the same has been or .....

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..... 8 (3A) of Central Excise Rules, 2002 where the default exceeds 30 days from the due date, the concerned assessee is required to discharge the duty liability consignment wise through PLA/account current and further, they have also to refrain from utilization of cenvat credit. Original adjudicating authority held that the clearances by the appellant by manner of payment other than through current a .....

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..... ia [2014 (310) ELT 833 (Guj)], held that the relevant portion of Rule 8 (3A) relating to bar of utilization of cenvat credit by such defaulters to be ultra vires. The Hon ble Madras High Court has also set aside the proceedings pending on this count. 3. Ld.A.R however points out that the above High Court judgement has been appealed against to the Supreme Court and the same has been ordered by t .....

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