https://www.taxtmi.com/caselaws?id=262182 The Tribunal held that Rule 8(3A) of the Central Excise Rules, 2002, is unconstitutional, following judgments from the Gujarat and Madras High Courts. Consequently, the demand for duty and penalties imposed under this rule were deemed unsustainable. The appeals of the assessees were allowed, providing consequential relief, while the Revenue's appeals were rejected. Stay applications and cross objections were disposed of accordingly. en-us Tue, 07 Jul 2015 00:00:00 +0530 Tue, 04 Aug 2015 05:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262182 The Tribunal held that Rule 8(3A) of the Central Excise Rules, 2002, is unconstitutional, following judgments from the Gujarat and Madras High Courts. Consequently, the demand for duty and penalties imposed under this rule were deemed unsustainable. The appeals of the assessees were allowed, providing consequential relief, while the Revenue's appeals were rejected. Stay applications and cross objections were disposed of accordingly. Case-Laws Central Excise Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262182