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2016 (4) TMI 15 - CESTAT CHENNAIDemand under Rule 8(3A) - whether appellants have not paid central excise duty on consignment basis during default period and also utilized cenvat credit for payment of duty against the provisions of Rule 8 (3A) of CER? - Held that:- The Hon'ble High Court of Madras in the recent judgement in the case of Malladi Drugs & Pharmaceuitcals Ltd. Vs UOI (2015 (5) TMI 603 - MADRAS HIGH COURT ) and A.R. Metallurgicals Pvt. Ltd. (2015 (5) TMI 661 - MADRAS HIGH COURT ) decided batch of writ petitions and struck down Rule 8(3A) as ultra vires and allowed the writ petitions of assessees. Thus we hold that demand of duty under Rule 8(3A) is unsustainable as the said Rule has been struck down by the Hon'ble High Court and the demand of duty and penalty imposed in the impugned orders is liable to be set aside. - Decided in favour of assessee
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