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    <title>2023 (11) TMI 464 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the demand of Rs.74,26,040/- along with interest and penalties against the appellant for default in duty payment under Rule 8 of the Central Excise Rules, 2002. The Tribunal found Rule 8(3A) to be unsustainable, as it had been struck down by various HCs as ultra vires. Consequently, the appeal was allowed with any consequential relief as per law, aligning with established legal precedents and pending appeals before the SC.</description>
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      <link>https://www.taxtmi.com/caselaws?id=445573</link>
      <description>The Tribunal set aside the demand of Rs.74,26,040/- along with interest and penalties against the appellant for default in duty payment under Rule 8 of the Central Excise Rules, 2002. The Tribunal found Rule 8(3A) to be unsustainable, as it had been struck down by various HCs as ultra vires. Consequently, the appeal was allowed with any consequential relief as per law, aligning with established legal precedents and pending appeals before the SC.</description>
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