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2015 (11) TMI 1513 - CESTAT CHENNAI

2015 (11) TMI 1513 - CESTAT CHENNAI - TMI - Demand of non payment of duty as per the provisions of Rule 8 (3) A of the Central Excise Rules, 2000 - Held that:- We hold that demand of duty under Rule 8(3A) is unsustainable as the said Rule has been struck down by the Hon'ble High Court and the demand of duty and penalty imposed in the impugned orders is liable to be set aside. See Cheran Cements Ltd. and Others Versus CCE Trichy and CCE Coimbatore [2015 (8) TMI 99 - CESTAT CHENNAI], Indusur Globa .....

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dran, Consultant For the Respondent : Mr L Paneer Selvam, AC, (AR) ORDER Per R Periasami After allowing the miscellaneous application for early hearing of the matter, the main appeal itself is taken up for disposal. 2. The issue involved in this appeal relates to demand of non payment of duty as per the provisions of Rule 8 (3) A of the Central Excise Rules, 2000. We find that this Bench vide Final Orders no. 40847-40873/2015 dated 7.7.2015 in a batch of appeals including the appellant's app .....

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