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    <title>2017 (8) TMI 1515 - CALCUTTA HIGH COURT</title>
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    <description>The court declared Rule 8(3A) of the Central Excise Rules invalid to the extent indicated in previous decisions due to being ultra vires. However, the petitioner was not entitled to relief as the order imposing penalties remained valid between the parties, considering the delay in challenging the rule and lack of entitlement to monetary relief. The court disposed of the writ petition without costs, allowing parties to obtain certified copies of the order upon request.</description>
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      <description>The court declared Rule 8(3A) of the Central Excise Rules invalid to the extent indicated in previous decisions due to being ultra vires. However, the petitioner was not entitled to relief as the order imposing penalties remained valid between the parties, considering the delay in challenging the rule and lack of entitlement to monetary relief. The court disposed of the writ petition without costs, allowing parties to obtain certified copies of the order upon request.</description>
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