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M/s A.T.V. Projects India Ltd. Versus Union of India And Others

2016 (9) TMI 321 - ALLAHABAD HIGH COURT

Validity of Rule 8(3A) of Central Excise Rules, 2002 and notices issued under aforesaid provision - Held that:- three different High Courts of the Country have already declared Rule 8(3A) of Rules, 2002 ultra vires of Constitution being unreasonable, .....

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rugs 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 Sandley Industries Vs. Union of India [2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT]. .....

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sult thereof, impugned notices dated 26.10.2010, 24.11.2010 and 20.12.2010 which have been issued under the aforesaid provision, are also set aside. - Decided in favour of appellant - Writ Tax No. 85 of 2011 - Dated:- 4-8-2016 - Hon'ble Sudhir Ag .....

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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, .....

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ng unreasonable, irrational, 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 (310) E.L.T. 833. Madras High Court has done so in Malladi Drug .....

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