https://www.taxtmi.com/caselaws?id=378816 The Tribunal set aside the Adjudication Order confirming demand, interest, and penalty for default in duty payment by the appellant, a steel manufacturer. The Tribunal allowed the appeal, emphasizing that the appellant paid the outstanding duty before clearing goods, citing Rule 8(3A) and previous court decisions allowing Cenvat Credit use during default periods. Previous High Court judgments, including the Jurisdictional High Court at Kolkata, were referenced, leading to the conclusion that a portion of Rule 8(3A) was ultra vires. Consequently, the appeal was allowed, overturning the lower authorities' decisions. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 09 Sep 2022 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378816 The Tribunal set aside the Adjudication Order confirming demand, interest, and penalty for default in duty payment by the appellant, a steel manufacturer. The Tribunal allowed the appeal, emphasizing that the appellant paid the outstanding duty before clearing goods, citing Rule 8(3A) and previous court decisions allowing Cenvat Credit use during default periods. Previous High Court judgments, including the Jurisdictional High Court at Kolkata, were referenced, leading to the conclusion that a portion of Rule 8(3A) was ultra vires. Consequently, the appeal was allowed, overturning the lower authorities' decisions. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378816