2024 (11) TMI 546

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....s. Shreya Mundhra, Advocate for the Appellant Shri B.K.Singh, Authorized Representative for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The appellant is in appeal against the impugned order wherein demand has been raised against the appellant by denying utilization of Cenvat Credit for payment of duty during the defaulted period in terms of Rule 8(3A) of Central Excise Rules....

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....id order, appellant is before us. 5. The Ld. Counsel for the appellant submits that the Hon'ble Gujrat High Court in the case of Indsur Global Ltd. V. Union of India -2014 (310) E.L.T. 833 (Guj.) has declared the provision of Rule 8(3A) as ultra vires and the same was taken by the Hon'ble Punjab & Haryana in the case of Sandley Industries v. UOI 2015 (326) E.L.T. 256 (P & H). Therefore, the uti....