2019 (4) TMI 1338

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....he present appeal is filed by Revenue against Order-in-Appeal No.399/HWH/CE/2017-18 dt.11.12.2017. 2. When the matter was called, none appeared on behalf of the Respondent-Assessee despite notice. Since the issue involved in the instant appeal, lies in a narrow compass, the same is being taken up for disposal. 3. Facts of the case in brief are that the respondent is engaged in the manufacture ....

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....ld.Commissioner (Appeals) rejected the appeal. Hence the present appeal before the Tribunal. 4. After hearing the Ld. DR for the Revenue and on perusal of the appeal records, it is seen that the provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this c....