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2017 (6) TMI 748 - AT - Central ExciseDefault in payment of duty for the quarter ending of March, 2013 - constitutional validity of Rule 8 (3A) of Central Excise Rules, 2002 - Held that: - The Hon’ble High Court of Gujarat in the case of Indsur Global Ltd., Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT], examined the constitutionality of Rule 8(3A) of Central Excise Rules, 2002 and held that Rule 8 (3A) imposes wholly unreasonable restriction, violative of Article 14 of Constitution of India and it also is a serious affront to his right to carry on his trade or business guaranteed under Article 19 (1) (g) of the Constitution. Therefore, the portion “without utilizing the CENVAT credit” of sub-rule (3A) of Rule 8 of the CER, 2002, shall be invalid - since the provision of Rule 8 (3A) of the Central Excise Rules, 2002 are struck down as unconstitutional nothing survives in this appeal - appeal rejected - decided against appellant.
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