2025 (4) TMI 1322

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....al 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 arising for consideration is one and the same....

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....(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 order at paragraph No.5 is extracted hereunder: "....

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....nce, 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 dated 24.06.2004. 6. A portion of the demand thereunder woul....