https://www.taxtmi.com/caselaws?id=266567 During the default period preceding the non obstante clause in Rule 8(3A), the assessee was not barred from discharging excise duty through Cenvat credit or PLA. The earlier payment regime did not justify denial of that facility, and the requirement to pay without utilising Cenvat credit had already been treated by High Courts as arbitrary and violative of Article 14. On that basis, the demand of duty, interest, and penalty founded on Rule 8(3A) could not be sustained, and the matter was decided in favour of the assessee. en-us Fri, 25 Sep 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266567 During the default period preceding the non obstante clause in Rule 8(3A), the assessee was not barred from discharging excise duty through Cenvat credit or PLA. The earlier payment regime did not justify denial of that facility, and the requirement to pay without utilising Cenvat credit had already been treated by High Courts as arbitrary and violative of Article 14. On that basis, the demand of duty, interest, and penalty founded on Rule 8(3A) could not be sustained, and the matter was decided in favour of the assessee. Case-Laws Central Excise Fri, 25 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266567