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    <title>2016 (4) TMI 15 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the demand of central excise duty and penalties under Rule 8(3A) of the Central Excise Rules, 2002 was unsustainable due to the rulings of the High Courts declaring the rule unconstitutional. Consequently, the appeals were allowed, and the impugned orders were set aside, granting consequential relief to the appellants.</description>
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      <description>The Tribunal found that the demand of central excise duty and penalties under Rule 8(3A) of the Central Excise Rules, 2002 was unsustainable due to the rulings of the High Courts declaring the rule unconstitutional. Consequently, the appeals were allowed, and the impugned orders were set aside, granting consequential relief to the appellants.</description>
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