https://www.taxtmi.com/forum/issue?id=115364 If Rule 8(3A) has been judicially declared unconstitutional with a final, unstayed judgment, orders confirming demands based on that rule are legally vulnerable and may be invalidated; however, where the department has appealed or obtained a stay, or no finality has been reached, the demand may be sustained until final adjudication. Parties must cite the controlling case law and raise the objection before the authority to preserve the contention. en-us Tue, 27 Aug 2019 15:29:42 +0530 Thu, 23 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115364 If Rule 8(3A) has been judicially declared unconstitutional with a final, unstayed judgment, orders confirming demands based on that rule are legally vulnerable and may be invalidated; however, where the department has appealed or obtained a stay, or no finality has been reached, the demand may be sustained until final adjudication. Parties must cite the controlling case law and raise the objection before the authority to preserve the contention. Discussion-Forum Central Excise Tue, 27 Aug 2019 15:29:42 +0530 https://www.taxtmi.com/forum/issue?id=115364