2023 (6) TMI 7

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..... padhyay, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order. 2. The facts of the case are that the demand was confirmed against the appellant on the ground that the appellant has cleared the old and rejected capital goods by reversing cenvat credit. During the month of December, 2007 to January, 2008, the appellant failed to deposit the du .....

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..... Commissioner of Central Excise, Kolkata-IV Vs. Star Battery Limited Vice-Versa reported in 2019 (4) TMI 1254-CESTAT Kolkata, wherein the provisions of Rule 8 (3A) of the Central Excise Rules, 1944, was declared as ultra vires. The observation of this Tribunal in the above cited case, is as under : "9. We have also carefully perused the decisions of the various High Courts cited by the Ld. Consu .....

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..... issue has already been settled, therefore, we hold that the provisions of Rule 8 (3A) of the Central Excise Rules, 1944, are ultra vires. Therefore, the impugned demand is not sustainable against the appellant. Accordingly, the same is set aside. 6. In the result, the appeal is allowed with consequential relief to the appellant, if any. (Dictated and pronounced in the open court)
Case laws, .....

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