https://www.taxtmi.com/caselaws?id=784668 A demand of central excise duty and penalty based solely on rule 8(3A) of the Central Excise Rules, 2002 could not survive once the relevant part of the rule had been declared unconstitutional. The tribunal applied the settled principle that a subordinate provision struck down as invalid cannot be used to sustain recovery or penal action, and followed the view taken by other High Courts. The demand and penalty were therefore set aside in favour of the assessee, and the impugned adjudication was annulled. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 07 Jan 2026 11:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784668 A demand of central excise duty and penalty based solely on rule 8(3A) of the Central Excise Rules, 2002 could not survive once the relevant part of the rule had been declared unconstitutional. The tribunal applied the settled principle that a subordinate provision struck down as invalid cannot be used to sustain recovery or penal action, and followed the view taken by other High Courts. The demand and penalty were therefore set aside in favour of the assessee, and the impugned adjudication was annulled. Case-Laws Central Excise Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784668