https://www.taxtmi.com/caselaws?id=769197 The SC/HC/Tribunal examined the constitutional validity of Rule 8(3A) of Central Excise Rules, 2002 regarding CENVAT credit utilization during duty payment defaults. The Tribunal largely ruled in favor of the appellant, invalidating the demand based on unconstitutional rule provisions. However, the liability to pay interest and penalties for delayed returns was upheld, maintaining a balanced approach to revenue compliance while protecting against ultra vires regulatory actions. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769197 The SC/HC/Tribunal examined the constitutional validity of Rule 8(3A) of Central Excise Rules, 2002 regarding CENVAT credit utilization during duty payment defaults. The Tribunal largely ruled in favor of the appellant, invalidating the demand based on unconstitutional rule provisions. However, the liability to pay interest and penalties for delayed returns was upheld, maintaining a balanced approach to revenue compliance while protecting against ultra vires regulatory actions. Case-Laws Central Excise Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769197