https://www.taxtmi.com/caselaws?id=411217 The Tribunal upheld the Commissioner's decision to drop the demand for Ed. Cess, S.H. Ed. Cess, and Central Excise Duty as the amounts were already paid. The recovery of interest under Section 11AB was ordered by the Commissioner, but the Tribunal did not contest it separately. The penalty imposed under Rule 25 was set aside since the payment method using CENVAT Credit was deemed proper following the High Court's decision on Rule 8(3A). The Tribunal declared Rule 8(3A) unconstitutional, leading to the dismissal of the Revenue's appeal and allowing the Appellant's appeal. en-us Mon, 02 Aug 2021 00:00:00 +0530 Fri, 20 Aug 2021 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411217 The Tribunal upheld the Commissioner's decision to drop the demand for Ed. Cess, S.H. Ed. Cess, and Central Excise Duty as the amounts were already paid. The recovery of interest under Section 11AB was ordered by the Commissioner, but the Tribunal did not contest it separately. The penalty imposed under Rule 25 was set aside since the payment method using CENVAT Credit was deemed proper following the High Court's decision on Rule 8(3A). The Tribunal declared Rule 8(3A) unconstitutional, leading to the dismissal of the Revenue's appeal and allowing the Appellant's appeal. Case-Laws Central Excise Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411217