https://www.taxtmi.com/caselaws?id=472355 Excise-duty demand requiring cash payment under Rule 8(3A) of the Central Excise Rules, 2002 was unsustainable because that rule had been declared ultra vires and unconstitutional. Jurisdictional High Court and Tribunal decisions followed that position. Judicial discipline required adherence to those binding decisions, preventing enforcement of the cash-payment requirement through the demand. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 08 Oct 2026 20:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472355 Excise-duty demand requiring cash payment under Rule 8(3A) of the Central Excise Rules, 2002 was unsustainable because that rule had been declared ultra vires and unconstitutional. Jurisdictional High Court and Tribunal decisions followed that position. Judicial discipline required adherence to those binding decisions, preventing enforcement of the cash-payment requirement through the demand. Case-Laws Central Excise Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472355