https://www.taxtmi.com/caselaws?id=325118 Proceedings founded solely on Rule 8(3A) of the Central Excise Rules, 2002 could not be sustained after that provision had been struck down as unconstitutional by High Courts. Because the show cause notice and consequential orders derived entirely from the invalidated rule, the demand, interest and penalty lacked a lawful foundation and were set aside. en-us Wed, 27 Jan 2016 00:00:00 +0530 Thu, 29 Sep 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325118 Proceedings founded solely on Rule 8(3A) of the Central Excise Rules, 2002 could not be sustained after that provision had been struck down as unconstitutional by High Courts. Because the show cause notice and consequential orders derived entirely from the invalidated rule, the demand, interest and penalty lacked a lawful foundation and were set aside. Case-Laws Central Excise Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325118