Excise demand under 8(3)a

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Pushkar Gupta (Querist)
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10 April 2016 Dear Sir Our Client has received a demand order from AC of�Central Excise under Rule 8(3)A�of�central excise Rule 2002,�under two different order of ? 4,60,257 and ? 368678/- on account of dis-allowance of cenvat credit after 30 days in pursuance of show cause notice. we have quoted case law�MEENAKSHI ASSOCIATES Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA -��2012 (6) TMI 275 - CESTAT, NEW DELHI�AND�BABA VISWAKARMA ENGG. CO. (P) LTD. Versus COMMR. OF C. EX., GHAZIABAD -��2012 (9) TMI 814 - CESTAT, NEW DELHI�for relief in reply of show cause notice. Assistant commissioner has not consider it and had not provided other opportunity of being heard and sent demand order. It is requested that advise on following points. What is remedy for above demand order, and whether it is beneficial to go for a appeal since in current scenario, disallowance of cenvat credit after 30 days is not applicable.It has been deposited of ? 460257 after cause notice and subsequently it has been used against duty liability for any other months. whether it is required to deposit again or any relief is available.Please suggest thanks in advance. Pushkar Gupta

Arun Kumar Singh

Arun Kumar Singh (Expert)
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12 April 2016 This rule has been declared unconstitutional by the several high court. In the matter of Sterling Lab Vs. CCE, Chennai [2015 (324) ELT 105 (Mad HC)],Gujarat High Court in the case of Indsur Global Ltd. v. Union of India, reported in 2014 (310) E.L.T. 833 (Guj.).