https://www.taxtmi.com/caselaws?id=769621 CESTAT Chandigarh allowed the appeal challenging recovery of Central Excise duty with interest and penalty for alleged default in payment beyond stipulated due dates under Rule 8(3A) of Central Excise Rules, 2002. Following Punjab & Haryana HC precedent in Sandley Industries, the tribunal held that Rule 8(3A) provision prohibiting utilization of CENVAT credit during default period is arbitrary and unconstitutional. The appellant was entitled to utilize CENVAT credit for duty payment even during default, subject to clearing outstanding amounts and interest. The impugned order was set aside. en-us Tue, 22 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769621 CESTAT Chandigarh allowed the appeal challenging recovery of Central Excise duty with interest and penalty for alleged default in payment beyond stipulated due dates under Rule 8(3A) of Central Excise Rules, 2002. Following Punjab & Haryana HC precedent in Sandley Industries, the tribunal held that Rule 8(3A) provision prohibiting utilization of CENVAT credit during default period is arbitrary and unconstitutional. The appellant was entitled to utilize CENVAT credit for duty payment even during default, subject to clearing outstanding amounts and interest. The impugned order was set aside. Case-Laws Central Excise Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769621