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2016 (9) TMI 321 - HC - Central ExciseValidity of Rule 8(3A) of Central Excise Rules, 2002 and notices issued under aforesaid provision - Held that:- three different High Courts of the Country have already declared Rule 8(3A) of Rules, 2002 ultra vires of Constitution being unreasonable, irrational, arbitrary and violative of Article 14 of Constitution. Gujarat High Court has struck down the aforesaid Rule in Indsur Global Limited Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT]. Madras High Court has done so in Malladi Drugs and Pharmaceuticals Limited Vs. Union of India [2015 (5) TMI 603 - MADRAS HIGH COURT] and Punjab and Haryana High Court has also taken the same view in Sandley Industries Vs. Union of India [2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT]. Therefore, by relying on the aforesaid judgments and for the reasons given therein and on the grounds whereupon the aforesaid provision has been struck down, Rule 8(3A) of Rules 2002 is declared violative of Article 14 of Constitution and as a result thereof, impugned notices dated 26.10.2010, 24.11.2010 and 20.12.2010 which have been issued under the aforesaid provision, are also set aside. - Decided in favour of appellant
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