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2015 (9) TMI 1146 - AT - Central ExciseApplicability of Rule 8 (3A) - payment of excise duty on consignment basis - Held that:- High Court in the case of Malladi Drugs & Pharmaceuticals Ltd. - [2015 (5) TMI 603 - MADRAS HIGH COURT] struck down the Rule 8(3A) as ultra vires. - Tribunal in a batch of appeals in the case of Cheran Cements Ltd. & Others Vs CCE Trichy [2015 (8) TMI 99 - CESTAT CHENNAI] following the Hon'ble High Court's order (supra) allowed the assessee's appeals and rejected the revenue's appeals. In view of High Court's order (supra) and this Tribunal orders, the order of the adjudicating authority is set aside - Decided in favour of assessee.
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