2025 (4) TMI 1322

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....P. No. 17206 of 2017 - -<br>Central Excise<br>Hon&#39;ble Dr. Justice Anita Sumanth And Hon&#39;ble Mr. Justice C. Kumarappan For the Petitioner : Mr. N. Prasad For the Respondent : Mr. A.P. Srinivas, Senior Standing Counsel, Mrs. Revathi Manivannan Senior Standing Counsel COMMON ORDER DR. ANITA SUMANTH, J. A common order is passed in all these four writ petitions since the issue ar....

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....ndia, The Commissioner of Central Excise (2015 (323) E.L.T 489 (Mad.)) had had occasion to consider a challenge to Rule 8(3A) of Central Excise Rules, 2002, which is in pari materia with Rule 8(4) of 2001 and 2002 Central Excise Rules. The Division Bench of this Court had accepted the stand of the assessee's, quashing the Rules and allowing the writ petitions. The relevant portion of the said orde....

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....f 2001 and 2002 Central Excise Rules also, as a consequence, will be liable to be set aside and we do so. W.P. Nos. 21352 of 2005 and 10147 of 2015 are allowed. 5. W.P. No. 21351 of 2005 challenges an order-in-original dated 16.05.2005 for the first fortnight of April, 2021, first fortnight of July, 2021 and for the month of June, 2021. W.P. NO. 22048 of 2004 challenges an order of recovery dat....

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....ce Tax, No.1, Foulk&#39;s Compound, Anai Road, Salem - 636 001 on 17.04.2025 at 11 a.m. without expecting any further notice in this regard. 9. Upon condition that the petitioner appears before the officer as aforesaid, ready to make his submissions, the impugned orders to the extent referred to in para 9 above are set aside. It is made clear that if the petitioner does not appear before the of....