2020 (3) TMI 80

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....e for the Appellant Shri Saikrishna Hattangadi, AC, Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. SB/94/THII/ 09 dated 26/11/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the appellant during the period December 2006, January, March, Ju....

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....n'ble Gujarat High Court in the case of Indsur Global Ltd vs. Union of India 2014(310) ELT 833 (Guj). It is her contention that the Hon'ble High Court has held that utilization of CENVAT Credit during the period of default cannot be considered to be irregular and struck down the said portion of the said Rule as ultra vires. She has further submitted that the said principle has been accepted by the....