Rule 8(3A) is ultra vires of Article 14 on the ground of arbitrariness. - all the proceedings initiated...

Rule 8(3A) is ultra vires of Article 14 on the ground of arbitrariness. - all the proceedings initiated by the Department in respect of the respective assessees, invoking the said rule by demanding duty along with interest by denying the benefit of CENVAT credit have to be necessarily set aside - HC .....

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