RULE 8(3)A OF CENTRAL EXCISE RULE DEMAND

[Pushkar Gupta]

Dear Sir

Our Client has received a demand order from AC of Central Excise under Rule 8(3)A of central excise Rule 2002, under two different order of ₹ 4,60,257 and ₹ 368678/- on account of dis-allowance of cenvat credit after 30 days in pursuance of show cause notice. we have quoted case law MEENAKSHI ASSOCIATES Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA - 2012 (6) TMI 275 - CESTAT, NEW DELHI AND BABA VISWAKARMA ENGG. CO. (P) LTD. Versus COMMR. OF C. EX., GHAZIABAD - 2012 (9) TMI 814 - CESTAT, NEW DELHIfor relief in reply of show cause notice. Assistant commissioner has not consider it and had not provided other opportunity of being heard and sent demand order. It is requested that advise on following points.

1. What is remedy for above demand order, and whether it is beneficial to go for a appeal since in current scenario, disallowance of cenvat credit after 30 days is not applicable.
2. It has been deposited of ₹ 460257 after cause notice and subsequently it has been used against duty liability for any other months. whether it is required to deposit again or any relief is available.
3. Please suggest

thanks in advance.

Pushkar Gupta

AI Summary

Challenging Central Excise Authority's Demand Order: Disallowance of Cenvat Credit Under Rule 8(3)A of 2002 Rules A client received a demand order from the Central Excise Authority under Rule 8(3)A of the Central Excise Rules, 2002, for disallowance of Cenvat credit, amounting to 4,60,257 and 3,68,678. The client had paid a short duty amount and used the deposited amount against subsequent duty liabilities. Despite quoting relevant case law, the Assistant Commissioner did not accept the plea. The forum discussion suggests filing an appeal with the Commissioner (Appeals) and possibly with the CESTAT, as the demand seems unjust. The main issue is the disallowance of Cenvat credit, and the client seeks advice on the appeal's viability.