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TMI Blog2016 (12) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The appellants are manufactures of goods falling chapter sub-heading 29420090 of 1st Schedule to Central Excise Tariff Act, 1985. A show cause notice was issued alleging that goods were cleared in contravention of provisions of Sub-rule 3(A) of Rule 8 of Central Excise Rules, 2002 for the period 10/2008 to 7/2009, on the allegation that the appellants cleared the goods&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointing out the same by department, the appellant had discharged the liability along with interest. He submitted that it was only due to an inadvertent mistake and there was no intention to evade payment of duty. 3. On behalf of the respondent the Ld. AR PS Reddy reiterated he findings in the impugned order. He submitted that the appellant having defaulted to pay the education c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts and in the decisions stated as under the said rule was held to be unconstitutional. 1. M/s A.R.Metallurgical Pvt.Ltd Vs CESTAT, Chennai 2015(322) ELT49(Mad) 2. M/s Malladi Drugs & Pharmaceutical Ltd Vs UOI 2015(323)ELT 489(Mad) 3. M/s Faithful Engineers Pvt.Ltd Vs CCE Chennai 2016-TIOL-699-CESTAT,(Madras) 4. M/s Sandley Industries Vs UOI 2015(326)256(P&H) 6. In view thereof, on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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