https://www.taxtmi.com/caselaws?id=344526 Acceptance of a revised ER-1 return was directed subject to scrutiny and verification, because the statutory objection raised against it had no surviving legal basis. The demand under Rule 8(3A) of the Central Excise Rules, 2002 could not be sustained once that rule had been held ultra vires by the Gujarat High Court. On that footing, the Commissioner (Appeals) relief was affirmed and the Revenue's challenge failed. en-us Fri, 27 Jan 2017 00:00:00 +0530 Tue, 20 Jun 2017 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344526 Acceptance of a revised ER-1 return was directed subject to scrutiny and verification, because the statutory objection raised against it had no surviving legal basis. The demand under Rule 8(3A) of the Central Excise Rules, 2002 could not be sustained once that rule had been held ultra vires by the Gujarat High Court. On that footing, the Commissioner (Appeals) relief was affirmed and the Revenue's challenge failed. Case-Laws Central Excise Fri, 27 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344526