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M/s. Daejung Moparts Pvt. Ltd. Versus CCE, Chennai

2016 (8) TMI 1102 - CESTAT CHENNAI

Demand of duty - Rule 8(3A) of Central Excise Rules, 2002 - Held that:- we find that the Tribunal by following the judgements of the Hon'ble Gujarat and Hon'ble Madras High Courts held that demand of duty under Rule 8(3A) is unsustainable. Both the H .....

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R and the said Rule 8(3A) is arbitrary and violative of Article 14 of the Constitution. Accordingly, the Hon'ble High Court has struck down the Rule 8(3A) as unconstitutional. Therefore, in view of the same, the impugned order is set aside. - Decided .....

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applicant Shri A. Cletus, ADC (AR), for the respondent ORDER Per P. K. Choudhary The applicant has filed miscellaneous application for early hearing of the appeal. Ld. Counsel Shri J. Shankararaman, Advocate, submits that the appellant is a loss mak .....

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atch of appeals including the present appellant on identical issue reported in 2015-TIOL-2119-CESTAT-MAD, the Chennai Bench of the Hon ble Tribunal by following the judgements of the Hon ble Gujarat High Court and Hon ble Madras High Court, held that .....

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e settled position, he prays for early disposal of the appeal itself. 3. Heard both sides. Since the issue is settled in favour of the appellant assessee in a batch of appeal, after allowing the early hearing application the appeal itself is taken up .....

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(3A) is unsustainable. The relevant portion of the said decision is reproduced as under:- 7. Both Hon'ble Gujarat High Court and Madras High Court have held that condition contained in Rule 8 (3A) of Central Excise Rules 2002 for payment of duty .....

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