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TMI Blog2024 (11) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 - HELD THAT:- Considering the fact that the provision of Rule 8(3A) of Central Excise Rule, 2002 has been declared ultra vires by the Hon ble Gujrat High Court in the case of Indsur Global Ltd. [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ] and Hon ble Punjab Haryana High Court in the case of M/S SANDLEY INDUSTRIES VERSUS UNION OF INDIA AND OTHERS [ 2015 (10) TMI 2455 - PUNJAB HARYANA HIGH COURT ]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lted period in terms of Rule 8(3A) of Central Excise Rules, 2002. 2. The facts of the case are that the appellant is manufacturer of excisable goods and liable to pay duty monthly. In the month of January, 2008 the appellant defaulted in making the payment and did not pay duty in time. Therefore, a Show Cause Notice was issued to the appellant alleging that during the period 7th March, 2008 to 21s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (326) E.L.T. 256 (P H). Therefore, the utilization of Cenvat Credit cannot be denied to the appellant. As Cenvat Credit during the defaulted period cannot be denied, in that circumstances no penalty is imposable on the appellant. 6. Heard the parties. 7. Considering the fact that the provision of Rule 8(3A) of Central Excise Rule, 2002 has been declared ultra vires by the Hon ble Gujrat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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