2014 (12) TMI 1442

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....ani, A.R. ORDER P.K. Das, Member (J) 1. After hearing both the sides at length, I find that the appeal may be decided at the stage of Stay Petition hearing. Accordingly, after disposing the Stay application, I take up the appeal for hearing. 2. After hearing both the sides and on perusal of the records, I find that the appellants are engaged in manufacturing of Aluminum bottles classif....

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....-compliance of stay order. 3. It is seen that the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. Vs Union of India 2014-TIOL-2115-HC-AHM-CX held that the condition contained in Rule 8(3A) of Central Excise Rules 2002 for payment of duty without utilizing CENVAT Credit is unconstitutional. The relevant portion of the said decision is reproduced below: 34. By no stretch....

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....l. 35..... 36. In the result, the condition contained in sub-rule (3A) of Rule 8 for payment of duty without utilizing the CENVAT Credit till an assessee pays the outstanding amount including interest is declared unconstitutional. Therefore, the portion without utilizing the CENVAT Credit of sub-rule (3A) of the Central Excise Rules 2002 shall be rendered invalid. 4. Ld. Advoc....