https://www.taxtmi.com/caselaws?id=308444 The High Court of Calcutta heard an appeal by Revenue under Section 35G of the Central Excise Act, 1944 against an order-in-original. The appeal was admitted on the issue of the validity of Rule 8(3A) of the Central Excise Rules, 2002. Due to the tax effect being below the threshold limit, the appeal was disposed of, preventing recovery from the respondent/assessee. The Court set aside the Tribunal's finding on the rule's validity, leaving the legal issue open for the Supreme Court's decision. en-us Mon, 26 Sep 2022 00:00:00 +0530 Mon, 26 Jun 2023 20:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308444 The High Court of Calcutta heard an appeal by Revenue under Section 35G of the Central Excise Act, 1944 against an order-in-original. The appeal was admitted on the issue of the validity of Rule 8(3A) of the Central Excise Rules, 2002. Due to the tax effect being below the threshold limit, the appeal was disposed of, preventing recovery from the respondent/assessee. The Court set aside the Tribunal's finding on the rule's validity, leaving the legal issue open for the Supreme Court's decision. Case-Laws Central Excise Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308444