Rule 8 of the Central Excise Rules, 2002 read with section 11A of the Central Excise Act, 1944

Excise & Customs : Tribunal, being a creature of statute, cannot go into vires of provisions of Central Excise Rules, 2002
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[2014] 52 taxmann.com 389 (Mumbai - CESTAT)
CESTAT, MUMBAI BENCH
Bhadramaruti Concost (P.) Ltd.
v.
Commissioner of Central Excise, Aurangabad*
P.R. CHANDRASEKHARAN, TECHNICAL MEMBER
AND ANIL CHOUDHARY, JUDICIAL MEMBER
ORDER NO. M/667/14/EB/C-II
APPLICATION NO. E/MODF/92306/2014
APPEAL NO. E/88690/2013
FEBRUARY  19, 2014
Rule 8 of the Central Excise Rules, 2002 read with section 11A of the Central Excise Act, 1944 - Payment - Withdrawal of Facility of Monthly Payment of Excise Duty - Stay Order - On default in payment of duty beyond 30 days, Department asked assessee to pay all duties in cash without using CENVAT - Tribunal ordered pre-deposit - Assessee filed a modification application seeking modification in pre-deposit relying upon SNE India (P.) Ltd. v. CCE [2014] 43 taxmann.com 86 (New Delhi - CESTAT), wherein a difference of opinion arose whether assessee should be directed to make payment in cash where payment of duty had been in default for more than 30 days - HELD : A difference of opinion is not order at all - Further, while passing impugned order, Tribunal took cognizance of decision of High Courts of Karnataka and Madras, wherein it had been held that if there is a default in payment of excise duty for more than 30 days, assessee cannot avail benefit of CENVAT Credit - Order of High Court prevails over any order of Tribunal - Hence, assessee's plea was unacceptable but time-limit to make pre-deposit was extended [Paras 1 & 2] [In favour of revenue]

Section 35C of the Central Excise Act, 1944 read with section 86 of the Finance Act, 1994, section 129B of the Customs Act, 1962 and rule 8 of the Central Excise Rules, 2002 - Appeals - Powers of - Appellate Tribunal - Assessee challenged Rule 8(3A) of the Central Excise Rules, 2002 as ultra vires - HELD : Tribunal, being a creature of statute, cannot go into vires of provisions of Central Excise Rules, 2002 - Hence, challenge was dismissed [Para 3] [In favour of revenue]
Section 35C, read with section 35B, of the Central Excise Act, 1944 section 86 of the Finance Act, 1994 and section 129B of the Customs Act, 1962 - Appeals - Orders of - Appellate Tribunal - Assessee relied upon a 'difference of opinion' expressed by members of Tribunal in another judgment to seek waiver - HELD : A difference of opinion is not order at all [Para 2] [In favour of revenue]
Section 35K, read with section 35G, of the Central Excise Act, 1944, read with section 130 of the Customs Act, 1962 and section 83 of the Finance Act, 1994 - Appeals - Binding Nature of Precedents - High Court - Order of High Court prevails over any order of Tribunal [Para 2] [In favour of revenue]