https://www.taxtmi.com/caselaws?id=436740 The Appellate Tribunal allowed the appeal in a case involving alleged contravention of Central Excise Rules. The Tribunal held that since the provision in question was declared ultra vires by the Calcutta High Court and not stayed by the Supreme Court, the demand for contravention of the rule could not be sustained. The Tribunal also referred to a judgment of the Gujarat High Court which declared certain words in the rule as ultra vires. As the appellant had paid the duty using CENVAT Credit, the Tribunal set aside the order and granted consequential reliefs to the appellant. en-us Tue, 18 Apr 2023 00:00:00 +0530 Thu, 20 Apr 2023 08:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436740 The Appellate Tribunal allowed the appeal in a case involving alleged contravention of Central Excise Rules. The Tribunal held that since the provision in question was declared ultra vires by the Calcutta High Court and not stayed by the Supreme Court, the demand for contravention of the rule could not be sustained. The Tribunal also referred to a judgment of the Gujarat High Court which declared certain words in the rule as ultra vires. As the appellant had paid the duty using CENVAT Credit, the Tribunal set aside the order and granted consequential reliefs to the appellant. Case-Laws Central Excise Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436740