https://www.taxtmi.com/caselaws?id=792094 Rule 8(3A) of the Central Excise Rules, 2002, which required duty payment on a consignment-to-consignment basis, had already been declared ultra vires by the High Court, and the Revenue's challenge before the Supreme Court was not pressed. That left the High Court ruling undisturbed and treated as final. Applying its earlier decisions, the Tribunal held that a demand founded on that provision could not survive, and the associated interest and penalty were also unsustainable. en-us Mon, 11 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792094 Rule 8(3A) of the Central Excise Rules, 2002, which required duty payment on a consignment-to-consignment basis, had already been declared ultra vires by the High Court, and the Revenue's challenge before the Supreme Court was not pressed. That left the High Court ruling undisturbed and treated as final. Applying its earlier decisions, the Tribunal held that a demand founded on that provision could not survive, and the associated interest and penalty were also unsustainable. Case-Laws Central Excise Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792094