https://www.taxtmi.com/caselaws?id=792458 Low tax effect and the Department's litigation policy led to disposal of the departmental appeal, and the substantive challenge to the vires of Rule 8(3A) of the Central Excise Rules, 2002 was not adjudicated and was left open for decision in appropriate proceedings. The Supreme Court found no good ground to interfere with the impugned order, condoned the delay, and dismissed the Special Leave Petition. The note reflects that the vires issue remains unresolved on the merits because the earlier appeal was disposed of on policy grounds rather than a substantive determination. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792458 Low tax effect and the Department's litigation policy led to disposal of the departmental appeal, and the substantive challenge to the vires of Rule 8(3A) of the Central Excise Rules, 2002 was not adjudicated and was left open for decision in appropriate proceedings. The Supreme Court found no good ground to interfere with the impugned order, condoned the delay, and dismissed the Special Leave Petition. The note reflects that the vires issue remains unresolved on the merits because the earlier appeal was disposed of on policy grounds rather than a substantive determination. Case-Laws Central Excise Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792458