https://www.taxtmi.com/caselaws?id=166933 The High Court set aside the CESTAT's decision and ruled in favor of the Revenue in a case concerning the interpretation of Rule 8(3A) of the Central Excise Rules, 2002, and the applicability of Cenvat credit in instances of default in duty payment. The Court found that the CESTAT erred in applying a previous judgment and emphasized the current rule's provisions, ultimately holding the assessee liable for duty, interest, and penalty. en-us Fri, 28 Oct 2011 00:00:00 +0530 Fri, 14 Nov 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166933 The High Court set aside the CESTAT's decision and ruled in favor of the Revenue in a case concerning the interpretation of Rule 8(3A) of the Central Excise Rules, 2002, and the applicability of Cenvat credit in instances of default in duty payment. The Court found that the CESTAT erred in applying a previous judgment and emphasized the current rule's provisions, ultimately holding the assessee liable for duty, interest, and penalty. Case-Laws Central Excise Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166933