https://www.taxtmi.com/caselaws?id=259787 The appellant challenged the Tribunal's decision regarding the payment of excise duty using CENVAT credit under Central Excise law. The High Court ruled in favor of the assessee, declaring the condition in Rule 8(3A) unconstitutional and allowing the appeal. The court emphasized the requirement to pay duty without utilizing CENVAT credit until the outstanding amount is settled. Additionally, the court found the second respondent's adjudication invoking Rule 8(3A) invalid and upheld the Tribunal's decision to retain the penalty under Rule 25 but reduced it to Rs. 5,00,000. en-us Fri, 27 Mar 2015 00:00:00 +0530 Wed, 30 Sep 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259787 The appellant challenged the Tribunal's decision regarding the payment of excise duty using CENVAT credit under Central Excise law. The High Court ruled in favor of the assessee, declaring the condition in Rule 8(3A) unconstitutional and allowing the appeal. The court emphasized the requirement to pay duty without utilizing CENVAT credit until the outstanding amount is settled. Additionally, the court found the second respondent's adjudication invoking Rule 8(3A) invalid and upheld the Tribunal's decision to retain the penalty under Rule 25 but reduced it to Rs. 5,00,000. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259787