TMI Blog2016 (9) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... l, arbitrary and violative of Article 14 of Constitution. Gujarat High Court has struck down the aforesaid Rule in Indsur Global Limited Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT]. Madras High Court has done so in Malladi Drugs and Pharmaceuticals Limited Vs. Union of India [2015 (5) TMI 603 - MADRAS HIGH COURT] and Punjab and Haryana High Court has also taken the same view in San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Advocate, and Sri Nishant Mishra, Advocate, for petitioner and Sri Ashok Mehta, learned Additional Solicitor General of India, assisted by Sri Krishna Agrawal, appearing for respondents. 2. Petitioner is challenging validity of Rule 8(3A) of Central Excise Rules, 2002 (hereinafter referred to as Rules, 2002 ) and the notices issued by authorities concerned under the aforesaid provision. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. He also could not advance any submission so as to persuade us to take a different view. 5. Relying on the aforesaid judgments and for the reasons given therein and on the grounds whereupon the aforesaid provision has been struck down, Rule 8(3A) of Rules 2002 is declared violative of Article 14 of Constitution and as a result thereof, impugned notices dated 26.10.2010, 24.11.2010 and 20.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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