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TMI Blog2023 (4) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... ], wherein it is categorically held that when Rule 8 (3A) is declared ultra vires by the different High Courts then the Revenue cannot take a different stand contrary to the said judgements. The Hon ble Court further declared Rule 8(3A) as invalid which is not stayed by the Hon ble Supreme Court. The Hon ble Gujarat High Court in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ] has declared the words without utilizing Cenvat Credit under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the instant case by the Appellant. The said judgment has been followed by the Hon ble Calcutta High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period subsequent of their default in payment of the Central Excise duty to the tune of Rs. 2,47,911/- along with interest for the period from September 2007 to February 2008 with an obvious intention to evade payment of duty by resorting to suppression of facts as evident by their non-submission of their ER-1s in time repeatedly for the months of October 2007, November 2007, December 2007, January 2008 and February 2008. The contention of the Appellant is that they were late in paying duty in PLA. It is their submission in the grounds of appeal that the proceedings have been initiated by the Department against them on the ground that they have defaulted in payment of duty. It is further submitted that they have paid the duty relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (8) TMI 1515 CALCUTTA HIGH COURT, wherein it is categorically held that when Rule 8 (3A) is declared ultra vires by the different High Courts then the Revenue cannot take a different stand contrary to the said judgements. The Hon ble Court further declared Rule 8(3A) as invalid which is not stayed by the Hon ble Supreme Court. 6. We find that the Hon ble Gujarat High Court in the case of Indsur Global Ltd. v. UOI [2014 (310) E.L.T. 833 (Guj.) has declared the words without utilizing Cenvat Credit under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the instant case by the Appellant. 7. We find that the said judgment has been followed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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