https://www.taxtmi.com/caselaws?id=259185 The Tribunal found in favor of the appellant, a subsidiary of Gas Authority of India Ltd., in a case involving non-payment of excise duty due to a clerical mistake. The Tribunal questioned the constitutionality of Rule 8(3A) of the Central Excise Rules invoked by the Department, stating that the duty could have been covered by available cenvat credit. Citing judgments from different High Courts, the Tribunal criticized the lack of reasoning behind the Commissioner's decision and granted a stay application, allowing the appellant to challenge duty demands and penalties without pre-deposit. en-us Tue, 10 Feb 2015 00:00:00 +0530 Sat, 02 May 2015 07:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259185 The Tribunal found in favor of the appellant, a subsidiary of Gas Authority of India Ltd., in a case involving non-payment of excise duty due to a clerical mistake. The Tribunal questioned the constitutionality of Rule 8(3A) of the Central Excise Rules invoked by the Department, stating that the duty could have been covered by available cenvat credit. Citing judgments from different High Courts, the Tribunal criticized the lack of reasoning behind the Commissioner's decision and granted a stay application, allowing the appellant to challenge duty demands and penalties without pre-deposit. Case-Laws Central Excise Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259185