https://www.taxtmi.com/caselaws?id=380617 The Tribunal allowed the appeal by M/s Torane Ispat Udyog Pvt Ltd, holding that the provision under sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, which barred the discharge of duty liability through CENVAT credit account despite default in payment of duty, was unreasonable, harsh, and arbitrary. The Tribunal emphasized that this provision violated constitutional rights, including Article 14 and an assessee's right to trade or business under Article 19(1)(g). The decision was based on the unreasonableness and arbitrariness of the provision, following precedents set by various High Courts. en-us Thu, 18 Apr 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380617 The Tribunal allowed the appeal by M/s Torane Ispat Udyog Pvt Ltd, holding that the provision under sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, which barred the discharge of duty liability through CENVAT credit account despite default in payment of duty, was unreasonable, harsh, and arbitrary. The Tribunal emphasized that this provision violated constitutional rights, including Article 14 and an assessee's right to trade or business under Article 19(1)(g). The decision was based on the unreasonableness and arbitrariness of the provision, following precedents set by various High Courts. Case-Laws Central Excise Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380617