https://www.taxtmi.com/caselaws?id=794439 Rule 8(3A) of the Central Excise Rules, 2002, insofar as it required a defaulter to pay duty in cash without using CENVAT credit, was held unconstitutional. The HC found the restriction arbitrary, excessive and disproportionate because it imposed the same burden regardless of the cause or extent of default and deprived assessees of an accrued credit facility. The condition was therefore invalid under constitutional guarantees of equality and freedom of trade, and the challenge to it failed. en-us Mon, 29 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794439 Rule 8(3A) of the Central Excise Rules, 2002, insofar as it required a defaulter to pay duty in cash without using CENVAT credit, was held unconstitutional. The HC found the restriction arbitrary, excessive and disproportionate because it imposed the same burden regardless of the cause or extent of default and deprived assessees of an accrued credit facility. The condition was therefore invalid under constitutional guarantees of equality and freedom of trade, and the challenge to it failed. Case-Laws Central Excise Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794439