https://www.taxtmi.com/caselaws?id=266368 The Tribunal ruled in favor of the appellant, finding a strong prima facie case due to the constitutionality issue of Rule 8(3A) of the Central Excise Rules. The decision was influenced by the judgment of the Hon'ble Gujarat High Court, which declared the provision unconstitutional, allowing duty payment using cenvat credit during default periods. As a result, the Tribunal waived the pre-deposit requirement for duty demand, interest, and penalty, granting a stay on recovery. The outcome favored the appellant based on the constitutional interpretation provided by the Gujarat High Court. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266368 The Tribunal ruled in favor of the appellant, finding a strong prima facie case due to the constitutionality issue of Rule 8(3A) of the Central Excise Rules. The decision was influenced by the judgment of the Hon'ble Gujarat High Court, which declared the provision unconstitutional, allowing duty payment using cenvat credit during default periods. As a result, the Tribunal waived the pre-deposit requirement for duty demand, interest, and penalty, granting a stay on recovery. The outcome favored the appellant based on the constitutional interpretation provided by the Gujarat High Court. Case-Laws Central Excise Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266368