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    <title>2016 (9) TMI 321 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court declared Rule 8(3A) of the Central Excise Rules, 2002 as violative of Article 14 of the Constitution due to being unreasonable, irrational, and arbitrary. This decision was based on previous rulings by other High Courts and the lack of opposing arguments. Consequently, the impugned notices issued under this rule were set aside, and the writ petition challenging the validity of the rule and notices was allowed.</description>
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      <description>The High Court declared Rule 8(3A) of the Central Excise Rules, 2002 as violative of Article 14 of the Constitution due to being unreasonable, irrational, and arbitrary. This decision was based on previous rulings by other High Courts and the lack of opposing arguments. Consequently, the impugned notices issued under this rule were set aside, and the writ petition challenging the validity of the rule and notices was allowed.</description>
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