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Rule 8(3A) of the CER, 2002, Central Excise

Issue Id: - 115364
Dated: 27-8-2019
By:- Rathnasabapathy V

Rule 8(3A) of the CER, 2002


  • Contents

Rule 8(3A) of the Central Excise Rules, 2002 is held to be unconstitutional. Whether the order of the department confirming the demand is sustainable? what is the legal position?

What is the stand of the Department?

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 27-8-2019
By:- KASTURI SETHI

Pl. mention citation of case law of the court which has set aside Rule 8(3A) of Central Excise Rules, 2002. It will make convenient for experts to inform the status.


2 Dated: 28-8-2019
By:- DR.MARIAPPAN GOVINDARAJAN

As informed by Shri K. Sethi you have not mentioned the case law in which Rule 8(3A) has been set aside. The said case may be gone for appeal by the Department and stay could have been obtained. If the order is getting finality in holding that the said Rule is unconstiutional, then the order passed by the Authority is invalid. Even you could have placed the said argument before the hearing with the Authority.


Page: 1

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