https://www.taxtmi.com/caselaws?id=792458 Rule 8(3A) of the Central Excise Rules, 2002 was not substantively examined because the departmental appeal was disposed of under the low tax effect and departmental litigation policy. The question concerning the rule's validity remains open for determination in appropriate proceedings. The Special Leave Petition was dismissed after condonation of delay, with no ground found to interfere with the impugned order. 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 Rule 8(3A) of the Central Excise Rules, 2002 was not substantively examined because the departmental appeal was disposed of under the low tax effect and departmental litigation policy. The question concerning the rule's validity remains open for determination in appropriate proceedings. The Special Leave Petition was dismissed after condonation of delay, with no ground found to interfere with the impugned order. Case-Laws Central Excise Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792458