Court Rules Rule 8(3A) Ultra Vires Article 14, Invalidating Proceedings Demanding Duty with Interest Without CENVAT Credit Benefits.

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....Rule 8(3A) is ultra vires of Article 14 on the ground of arbitrariness. - all the proceedings initiated by the Department in respect of the respective assessees, invoking the said rule by demanding duty along with interest by denying the benefit of CENVAT credit have to be necessarily set aside - HC....