Rule 8(3A) of Central Excise Rules, 2002, is substantive and applies prospectively, not retrospectively. No procedural nature.

Applicability of Rule 8(3A) of the CER, 2002 - prospective or retrospective - the rule is substantive in character since it relates to payment terms regarding duty and the effects of default in payment thereof and it is not at all procedural - only prospective operation - nothing in the said Rule suggest that it would have retrospective effect .....

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