https://www.taxtmi.com/caselaws?id=353521 The Appellate Tribunal set aside the demands for duty, interest, redemption fine, and penalties under Rule 25 & 26 due to the utilization of Cenvat credit account during the default period, as the provisions of Rule 8(3A) were declared ultra vires by the Hon'ble Gujarat High Court and upheld by the Hon'ble Delhi High Court. The Tribunal confirmed duty payment with interest but overturned the redemption fine. Penalties under Rule 25 & 26 were deemed inapplicable, but a penalty of Rs. 5,000 was imposed on the main appellant under Rule 27 for default in paying duty on a consignment-wise basis during the default period. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353521 The Appellate Tribunal set aside the demands for duty, interest, redemption fine, and penalties under Rule 25 & 26 due to the utilization of Cenvat credit account during the default period, as the provisions of Rule 8(3A) were declared ultra vires by the Hon'ble Gujarat High Court and upheld by the Hon'ble Delhi High Court. The Tribunal confirmed duty payment with interest but overturned the redemption fine. Penalties under Rule 25 & 26 were deemed inapplicable, but a penalty of Rs. 5,000 was imposed on the main appellant under Rule 27 for default in paying duty on a consignment-wise basis during the default period. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353521