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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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

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