https://www.taxtmi.com/caselaws?id=266554 The Appellate Tribunal allowed the appeal, setting aside the disallowance of utilizing the CENVAT account amount by the appellants. The Tribunal relied on a precedent from the Hon'ble Gujarat High Court, which declared a portion of Rule 8(3A) of the Central Excise Rules, 2002, as unconstitutional. The Tribunal also ruled that the appellants must pay excise duty for each consignment at the time of goods removal until the outstanding amount, including interest, is settled. The decision granted the Revenue the right to demand interest as per the law. en-us Fri, 16 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266554 The Appellate Tribunal allowed the appeal, setting aside the disallowance of utilizing the CENVAT account amount by the appellants. The Tribunal relied on a precedent from the Hon'ble Gujarat High Court, which declared a portion of Rule 8(3A) of the Central Excise Rules, 2002, as unconstitutional. The Tribunal also ruled that the appellants must pay excise duty for each consignment at the time of goods removal until the outstanding amount, including interest, is settled. The decision granted the Revenue the right to demand interest as per the law. Case-Laws Central Excise Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266554