https://www.taxtmi.com/caselaws?id=266535 The Appellate Tribunal CESTAT Ahmedabad, in a case concerning the failure to discharge duty in a timely manner under Rule 8 of the Central Excise Rules 2002, upheld the decision in favor of the respondents. The Tribunal relied on a High Court ruling that deemed Rule 8 (3A) unreasonable and arbitrary, violating constitutional rights by restricting the assessee from availing credit of duty already paid. Consequently, the Tribunal rejected the Revenue's appeal, emphasizing the importance of constitutional rights and reasonable restrictions in tax laws. en-us Thu, 01 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 10:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266535 The Appellate Tribunal CESTAT Ahmedabad, in a case concerning the failure to discharge duty in a timely manner under Rule 8 of the Central Excise Rules 2002, upheld the decision in favor of the respondents. The Tribunal relied on a High Court ruling that deemed Rule 8 (3A) unreasonable and arbitrary, violating constitutional rights by restricting the assessee from availing credit of duty already paid. Consequently, the Tribunal rejected the Revenue's appeal, emphasizing the importance of constitutional rights and reasonable restrictions in tax laws. Case-Laws Central Excise Thu, 01 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266535