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<h1>Allahabad HC upholds Tribunal's Rule 8(3A) interpretation. Appeal dismissed.</h1> The Allahabad HC dismissed the appeal as no substantial question of law arose. The Tribunal's interpretation of Rule 8(3A) of the Central Excise Rules, ... Interpretation of Rule 8(3A) of the Central Excise Rules, 2002 - Held that: - we find that no substantial question of law arises for consideration. The Tribunal has correctly interpreted Rule 8(3A) of the Central Excise Rules, 2002 - appeal dismissed. The Allahabad High Court dismissed the appeal as no substantial question of law arose for consideration. The Tribunal correctly interpreted Rule 8(3A) of the Central Excise Rules, 2002.