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2019 (7) TMI 784 - HC - Central ExciseApplicability of Rule 8 (3A) of the Central Excise Rules, 2002 - whether the operation of this Rule was prospective or retrospective? - whether the CESTAT substantially erred in law in reversing decision of the Commissioner, who in its turn affirmed the order of the Deputy Commissioner passed invoking provisions of Rule 8 (3A) of the Central Excise Rules, 2002? - HELD THAT:- The tribunal proceeded on correct principles of law. The said rule is substantive in character since it relates to payment terms regarding duty and the effects of default in payment thereof. It is not at all procedural. Therefore, this Rule had to have only prospective operation as we do not find anything stated expressly in the said Rule to suggest that it would have retrospective effect. The question for decision in this appeal is answered in favor of the assessee.
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