https://www.taxtmi.com/caselaws?id=767353 The Tribunal determined that the demand for Central Excise duty and associated penalties imposed on the Appellant under Rule 8(3A) of the Central Excise Rules, 2002, were unenforceable. This conclusion was based on precedents from the Gujarat HC and Punjab & Haryana HC, which declared Rule 8(3A) ultra vires. As the Revenue did not challenge these rulings in the SC, the Tribunal found these decisions binding. Consequently, the appeal was allowed, and the demand and penalties were set aside, granting the Appellant consequential relief. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767353 The Tribunal determined that the demand for Central Excise duty and associated penalties imposed on the Appellant under Rule 8(3A) of the Central Excise Rules, 2002, were unenforceable. This conclusion was based on precedents from the Gujarat HC and Punjab & Haryana HC, which declared Rule 8(3A) ultra vires. As the Revenue did not challenge these rulings in the SC, the Tribunal found these decisions binding. Consequently, the appeal was allowed, and the demand and penalties were set aside, granting the Appellant consequential relief. Case-Laws Central Excise Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767353