2016 (9) TMI 527

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wal ORDER 1. This appeal has arisen 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ticle 14 of Constitution. Gujarat High Court has struck down the 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....