https://www.taxtmi.com/caselaws?id=381606 The High Court upheld the Tribunal's decision allowing the respondent, a copper tube manufacturer, to pay excise duty through a Cenvat account despite defaulting on payments. The Court relied on the unconstitutionality declaration of Rule 8(3A) by another High Court, stating that until a contrary decision by a competent court, the ruling stands. The High Court dismissed the appeals, emphasizing that filing an appeal does not stay the previous ruling's effect, finding no distinguishing features justifying a different view and disposed of the appeals accordingly. en-us Mon, 10 Jun 2019 00:00:00 +0530 Wed, 28 Aug 2019 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381606 The High Court upheld the Tribunal's decision allowing the respondent, a copper tube manufacturer, to pay excise duty through a Cenvat account despite defaulting on payments. The Court relied on the unconstitutionality declaration of Rule 8(3A) by another High Court, stating that until a contrary decision by a competent court, the ruling stands. The High Court dismissed the appeals, emphasizing that filing an appeal does not stay the previous ruling's effect, finding no distinguishing features justifying a different view and disposed of the appeals accordingly. Case-Laws Central Excise Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381606