https://www.taxtmi.com/caselaws?id=188014 The appeal for waiver of pre-deposit of duty, interest, and penalty under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 was granted. The Madras High Court deemed the rules ultra vires in light of the Beauty Dyers case, setting aside the demand in the impugned order. The appellants were instructed to pay excise duty under Section 3 of the Act or relevant provisions, with the matter remanded for a fresh decision, providing the appellants with a personal hearing opportunity. The decision was based on legal precedents and the specific ruling of the Madras High Court. en-us Tue, 24 Apr 2012 00:00:00 +0530 Wed, 16 Nov 2016 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188014 The appeal for waiver of pre-deposit of duty, interest, and penalty under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 was granted. The Madras High Court deemed the rules ultra vires in light of the Beauty Dyers case, setting aside the demand in the impugned order. The appellants were instructed to pay excise duty under Section 3 of the Act or relevant provisions, with the matter remanded for a fresh decision, providing the appellants with a personal hearing opportunity. The decision was based on legal precedents and the specific ruling of the Madras High Court. Case-Laws Central Excise Tue, 24 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188014