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    <title>2023 (5) TMI 1347 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal and granting necessary consequential reliefs. The appellant&#039;s contravention of Rule 8(3A) of the Central Excise Rules, 2002, was deemed unsustainable due to the rule being declared ultra vires by the Calcutta and Gujarat High Courts. Consequently, the demand for duty and penalty imposition was invalidated.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal and granting necessary consequential reliefs. The appellant&#039;s contravention of Rule 8(3A) of the Central Excise Rules, 2002, was deemed unsustainable due to the rule being declared ultra vires by the Calcutta and Gujarat High Courts. Consequently, the demand for duty and penalty imposition was invalidated.</description>
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