2016 (10) TMI 1223

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.... Muralidharan, AC (AR) For the Respondent ORDER Manufacturer has defaulted in payment of monthly duty beyond 30 days from the due date for clearances made during the period November 2012 to August 2013. In such a situation, as per Rule 8 (3A) of Central Excise Rules, 2002 where the default exceeds 30 days from the due date, the concerned assessee is required to discharge the duty liability c....

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....le High Court of Madras in a bunch of writ petitions vide their order dt. 27.3.2015 wherein the Hon'ble Court expressing agreement with the judgement of Hon'ble Gujarat High Court in the case of Indsur Global Ltd. Vs Union of India [2014 (310) ELT 833 (Guj)], held that the relevant portion of Rule 8 (3A) relating to bar of utilization of cenvat credit by such defaulters to be ultra vires. The ....