Applicability of Rule 8(3A) of the CER, 2002 - prospective or ...
Rule 8(3A) of Central Excise Rules, 2002, is substantive and applies prospectively, not retrospectively. No procedural nature.
July 17, 2019
Case Laws Central Excise HC
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
View Source