https://www.taxtmi.com/caselaws?id=333889 The Tribunal set aside the demand made under Rule 8(3A) of the Central Excise Rules, 2002, due to its unconstitutional status as per various High Court judgments. The appellant, a manufacturer of modified starch and chemicals, faced default in duty payment but later cleared the dues. The Tribunal allowed the appeal, emphasizing the invalidity of the rule and the appellant's compliance with duty payment using Cenvat credit. This case underscores the legal intricacies surrounding excise duty payment regulations and judicial review of such provisions. en-us Tue, 20 Sep 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333889 The Tribunal set aside the demand made under Rule 8(3A) of the Central Excise Rules, 2002, due to its unconstitutional status as per various High Court judgments. The appellant, a manufacturer of modified starch and chemicals, faced default in duty payment but later cleared the dues. The Tribunal allowed the appeal, emphasizing the invalidity of the rule and the appellant's compliance with duty payment using Cenvat credit. This case underscores the legal intricacies surrounding excise duty payment regulations and judicial review of such provisions. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333889