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    <title>2024 (7) TMI 1356 - CALCUTTA HIGH COURT</title>
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    <description>The Tribunal had allowed the assessee&#039;s appeal by relying on High Court rulings on Rule 8(3A) of the Central Excise Rules, 2002, but those rulings had been stayed by the Supreme Court and the constitutional validity of the rule was pending there. In that situation, the Tribunal&#039;s order could not stand. The Calcutta HC set aside the order and restored the matter to the Tribunal to remain pending until the Supreme Court decides the connected matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=756136</link>
      <description>The Tribunal had allowed the assessee&#039;s appeal by relying on High Court rulings on Rule 8(3A) of the Central Excise Rules, 2002, but those rulings had been stayed by the Supreme Court and the constitutional validity of the rule was pending there. In that situation, the Tribunal&#039;s order could not stand. The Calcutta HC set aside the order and restored the matter to the Tribunal to remain pending until the Supreme Court decides the connected matters.</description>
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