https://www.taxtmi.com/caselaws?id=385342 The Tribunal allowed the appeal, setting aside the duty demand, interest, and penalty imposed on the appellant for not paying the balance Central Excise duty in cash during a default period. Relying on High Court decisions declaring Rule 8 (3A) as ultra vires, the Tribunal concluded that accumulated cenvat credit could be used for duty payment even during default. The decision aligned with the Calcutta High Court's ruling, granting relief to the appellant and clarifying the interpretation of Rule 8 (3A) of the Central Excise Rules, 2002. en-us Mon, 10 Jun 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385342 The Tribunal allowed the appeal, setting aside the duty demand, interest, and penalty imposed on the appellant for not paying the balance Central Excise duty in cash during a default period. Relying on High Court decisions declaring Rule 8 (3A) as ultra vires, the Tribunal concluded that accumulated cenvat credit could be used for duty payment even during default. The decision aligned with the Calcutta High Court's ruling, granting relief to the appellant and clarifying the interpretation of Rule 8 (3A) of the Central Excise Rules, 2002. Case-Laws Central Excise Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385342