9911796707
TMI Blog2020 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... hna Hattangadi, AC, Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. SB/94/THII/ 09 dated 26/11/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the appellant during the period December 2006, January, March, June and July 2007 defaulted in dischargin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dsur Global Ltd vs. Union of India 2014(310) ELT 833 (Guj). It is her contention that the Hon'ble High Court has held that utilization of CENVAT Credit during the period of default cannot be considered to be irregular and struck down the said portion of the said Rule as ultra vires. She has further submitted that the said principle has been accepted by the Hon'ble Bombay High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shanti Engineering and Twenty First Century Wire Rods Ltd. case (supra). It has been held that during the default period payment of duty by utilization of CENVAT credit account is not irregular and consequently the said portion of the Rule 8(3A) of Central Excise Rules,2002 which debars utilization, has been held as ultra vires. Following the precedents laid down in the above cases, we do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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