https://www.taxtmi.com/caselaws?id=344477 The appeal by the Revenue challenging a demand of Central Excise Duty under Rule 8 (3A) of Central Excise Rules, 2002 was dismissed. The first appellate authority, following the decision of the High Court of Gujarat, held Rule 8 (3A) unconstitutional, leading to the setting aside of the demand. The High Court's ruling emphasized the importance of constitutional provisions and judicial precedents in interpreting and applying excise rules, highlighting the need for adherence to legal principles in resolving disputes related to excise duties. en-us Tue, 02 May 2017 00:00:00 +0530 Mon, 19 Jun 2017 07:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344477 The appeal by the Revenue challenging a demand of Central Excise Duty under Rule 8 (3A) of Central Excise Rules, 2002 was dismissed. The first appellate authority, following the decision of the High Court of Gujarat, held Rule 8 (3A) unconstitutional, leading to the setting aside of the demand. The High Court's ruling emphasized the importance of constitutional provisions and judicial precedents in interpreting and applying excise rules, highlighting the need for adherence to legal principles in resolving disputes related to excise duties. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344477