2016 (9) TMI 527

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....en from judgement and order dated 12.2.2016 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No.E/2103/2010-EX(SM). 2. Learned counsel for appellant has formulated a question with regard to validity of Rule 8(3A) of Central Excise Rules, 2002 (hereinafter referred to as "Rules, 2002") but we find that this issue has already been decided by this Court in Writ Tax N....

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....he aforesaid Rule in Indsur Global Limited Vs. Union of India 2014 (310) E.L.T. 833. Madras High Court has done so in Malladi Drugs and Pharmaceuticals Limited Vs. Union of India 2015 (323) E.L.T. 489 and Punjab and Haryana High Court has also taken the same view in Sandley Industries Vs. Union of India 2015 (326) E.L.T. 256. 4. Learned Additional Solicitor General also stated that in the afores....