https://www.taxtmi.com/caselaws?id=360775 Rule 8(3A) of the Central Excise Rules, 2002 was treated as unconstitutional in the cited High Court line of authority, and the Tribunal applied that view to hold that excise duty could be paid through cenvat credit even during the default period. On that basis, the further demand for reversal of credit and the penalty did not survive, while the liability was confined to interest as reflected in the Commissioner (Appeals) order. The Revenue's challenge therefore failed and the relief granted to the assessee was sustained. en-us Tue, 27 Feb 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360775 Rule 8(3A) of the Central Excise Rules, 2002 was treated as unconstitutional in the cited High Court line of authority, and the Tribunal applied that view to hold that excise duty could be paid through cenvat credit even during the default period. On that basis, the further demand for reversal of credit and the penalty did not survive, while the liability was confined to interest as reflected in the Commissioner (Appeals) order. The Revenue's challenge therefore failed and the relief granted to the assessee was sustained. Case-Laws Central Excise Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360775