9911796707
TMI Blog2024 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 2002 during the period September, 2009 to August, 2010 - HELD THAT:- In view of the fact that four of the High Courts have already declared the provisions of Rule 8(3A) of the Central Excise Rules, 2002 as ultra vires the Constitution and have also set-aside the order of the Commissioner, in the given factual backdrop of the case, the decision rendered by the Tribunal cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011, dated 3-1-2020 [(2023) 12 Centax 93 (Tri. - Hyd.)]. 3. The issue involved in the case was in respect of the default of monthly payment of duty and consequent denial of utilization of Cenvat credit under Rule 8(3A) of the Central Excise Rules, 2002 during the period September, 2009 to August, 2010. 4. Perusal of the record would show that the Learned CESTAT has decided the matter taking into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted by the Hon ble Supreme Court in respect of Judgments passed by the High Court s of Punjab Haryana, Madras and Bombay, inspite of the fact that the SLP s have been preferred by the Department before the Supreme Court and the latest Judgment of the High Court of Bombay being decided on 17-9-2018. 6. In view of the fact that four of the High Courts have already declared the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
