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TMI Blog2019 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, who in its turn affirmed the order of the Deputy Commissioner passed invoking provisions of Rule 8 (3A) of the Central Excise Rules, 2002? - HELD THAT:- The tribunal proceeded on correct principles of law. The said rule is substantive in character since it relates to payment terms regarding duty and the effects of default in payment thereof. It is not at all procedural. Therefore, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs, Excise and Service Tax Appellate Tribunal substantially erred in law in reversing decision of the Commissioner, who in its turn affirmed the order of the Deputy Commissioner passed invoking provisions of Rule 8 (3A) of the Central Excise Rules, 2002 ? Upon completion of formalities, the appeal is before us for hearing. Rule 8 (3A) of the Central Excise Rules, 2002 is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by debit to the account current and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follows. The issue before the learned tribunal was whether the operation of this Rule was prospective or retrospective. The tribunal ruled as follows in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the requirement of pre deposit, we set aside the order and allow the appeal. We are of the opinion that the tribunal proceeded on correct principles of law. The said rule is substantive in character since it relates to payment terms regarding duty and the effects of default in payment thereof. It is not at all procedural. Therefore, this Rule had to have only prospective operat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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