TaxTMI 
TaxTMI 
2026 (10) TMI 708
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....he Respondent : Shri S.K. Jha, Authorized Representative ORDER PER R.MURALIDHAR : The appellant has not discharged the excise duty liability during the period October 11, November 11, February 12, and March 12, June 12, and July 12, and they have utilized the CENVAT credit for their subsequent clearances. A show-cause notice was issued on the ground that they have violated Rule 8 (3A) of ....
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....ted v. UOI, wherein the High Court has held that Rule 8(3A) is constitutionally not valid, and accordingly the same has been set aside. He also relies on the decision of this bench in the case of Star Batteries wherein vide Final Order No.75580/2026, dated 11-05-2026, this bench, relying on the decision of the Gujarat High Court, has set aside the confirmed demand and allows the appeal. Accordingl....
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....ng on behalf of the appellant submits that the issue is squarely covered by the Hon'ble High Court and the decision of this Bench on identical issue. Therefore, he prays that the Early Hearing petition may be allowed. 6. The Ld. Consultant appearing on behalf of the appellant, submits that the Hon'ble High Court in the case of Indsur Global Ltd. v. Union of India [2014 (310) E.L.T. 833 (G....
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....of the view that CENVAT Credit cannot be denied to the appellant for utilization in payment of duty-during the defaulted period. 8.1. This view has also been held by this Tribunal in the case of Hindustan Windows MFG Co. V. Commissioner of Central Excise, Kolkata [Final Order No. 76537 of 2024 dated 24.07.2024 in Excise Appeal No. 433 of 2011-CESTAT, Kolkata]. 11. Relying on the ....