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2018 (8) TMI 400 - AT - Central ExciseFinalization of provisional duty - Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - N/N. 42/98-CE (NT), dated 10.12.1998 - Held that:- It is a fact that the ACD Rules were held ultra vires by the Madras High Court in the case of BEAUTY DYERS VERSUS UNION OF INDIA [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS], and, therefore, findings recorded by the Commissioner against the assessee become irrelevant. It is not in dispute that the ACD Rules have been struck down by High Court as ultra vires. The rules, therefore, should be held to have been suffering from the vice of illegality and unconstitutionality right from the date on which they were made. If that be so, the appellant cannot be held to have been lawfully working under the Compounded Levy Scheme. It will follow that determination of ACD by the Commissioner and the procedural laid down for the matters such as determination of duty, liability, collection of duty, abatement of duty, etc. were all futile exercise. It would suffice to say that order or ld. Commissioner (Appeals) inconsequential. Appeal allowed - decided in favor of appellant.
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