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2015 (11) TMI 1513 - AT - Central ExciseDemand of non payment of duty as per the provisions of Rule 8 (3) A of the Central Excise Rules, 2000 - Held that:- 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. See Cheran Cements Ltd. and Others Versus CCE Trichy and CCE Coimbatore [2015 (8) TMI 99 - CESTAT CHENNAI], Indusur Global Ltd. Vs. UOI [2014 (12) TMI 585 - GUJARAT HIGH COURT], Precision Fasteners Ltd.Vs. CCE [2014 (12) TMI 655 - GUJARAT HIGH COURT], Malladi Drugs & Pharmaceuticals Ltd. [2015 (5) TMI 603 - MADRAS HIGH COURT] and A. R. Metallurgical Pvt. Ltd. Vs CCE, Chennai [2010 (10) TMI 140 - CESTAT, CHENNAI] - Decided in favour of assessee
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