https://www.taxtmi.com/caselaws?id=260377 The Tribunal held that the appellant could utilize Cenvat credit for duty payment during default period as the condition in Rule 8(3A) was unconstitutional, following a Gujarat HC judgment. The Commissioner's order demanding duty, interest, and penalty was set aside, with recovery stayed during appeal. This case underscores the significance of statutory rule interpretation, Cenvat credit applicability during defaults, and judicial influence on administrative decisions. The waiver of pre-deposit requirement based on legal precedents highlights the impact of judicial decisions on tax obligations and procedural requirements. en-us Tue, 13 Jan 2015 00:00:00 +0530 Wed, 10 Jun 2015 06:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260377 The Tribunal held that the appellant could utilize Cenvat credit for duty payment during default period as the condition in Rule 8(3A) was unconstitutional, following a Gujarat HC judgment. The Commissioner's order demanding duty, interest, and penalty was set aside, with recovery stayed during appeal. This case underscores the significance of statutory rule interpretation, Cenvat credit applicability during defaults, and judicial influence on administrative decisions. The waiver of pre-deposit requirement based on legal precedents highlights the impact of judicial decisions on tax obligations and procedural requirements. Case-Laws Central Excise Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260377