2023 (12) TMI 840

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....AL) Shri N. K. Chowdhury, Advocate for the Appellant Shri S. Mukhopadhyay, Authorized Representative for the Respondent ORDER The present appeal has been filed against the common Order-in- Appeal dated 30.12.2010 passed by the Commissioner (Appeals-I), Kolkata. In the impugned order, the Ld. Commissioner (Appeals) has upheld the Orders-in-Original both dated 27.02.2009, passed by the A....

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.... of Rule 8(3A) of the Central Excise Rules, 2002. The demands were confirmed by the Assistant Commissioner and the same were upheld by the Commissioner (Appeals) vide the impugned order. The Appellant submits that the issue is no longer res integra as the Hon'ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt.Ltd. Vs. Union of India & Others reported in 2017 (8) TMI 1515 - has declared....

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....ral Excise Rules, 2002. In this case, the Appellant has partly used Cenvat credit for discharging their duty liability during the debarred period. We observe that the issue is no longer res integra as the Hon'ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt. Ltd. Vs. Union of India & Others reported in 2017 (8) TMI 1515 has declared Rule 8 (3A) as ultra vires. We observe that in the ....

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....as invalid which is not stayed by the Hon'ble Supreme Court. 6. We find that the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. v. UOI [2014 (310) E.L.T. 833 (Guj.) has declared the words "without utilizing Cenvat Credit" under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the inst....