https://www.taxtmi.com/caselaws?id=207218 Rule 8(3A) of the Central Excise Rules, 2002 requires an assessee in default beyond thirty days to pay duty for each consignment without using CENVAT credit until the arrears with interest are cleared, and its Explanation extends "duty" to amounts payable under the CENVAT Credit Rules, 2004. The Settlement Commission's order was set aside because it considered only Rule 8(3A) and failed to account for the Explanation, amounting to non-consideration of relevant law. The writ objection under Article 226 was rejected, as judicial review remains available where a statutory authority ignores applicable legal provisions and causes prejudice. The matter was remanded for fresh consideration under the rule and its Explanation. en-us Sat, 29 Oct 2011 00:00:00 +0530 Sat, 03 Dec 2011 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207218 Rule 8(3A) of the Central Excise Rules, 2002 requires an assessee in default beyond thirty days to pay duty for each consignment without using CENVAT credit until the arrears with interest are cleared, and its Explanation extends "duty" to amounts payable under the CENVAT Credit Rules, 2004. The Settlement Commission's order was set aside because it considered only Rule 8(3A) and failed to account for the Explanation, amounting to non-consideration of relevant law. The writ objection under Article 226 was rejected, as judicial review remains available where a statutory authority ignores applicable legal provisions and causes prejudice. The matter was remanded for fresh consideration under the rule and its Explanation. Case-Laws Central Excise Sat, 29 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207218