2015 (11) TMI 1513 - AT - Central Excise

Demand of non payment of duty as per the provisions of Rule 8 (3) A of the Central Excise Rules, 2000 - Held that - We hold that demand of duty under Rule 8(3A) is unsustainable as the said Rule has been struck down by the Hon ble High Court and the demand of duty and penalty imposed in the impugned orders is liable to be set aside. See Cheran Cements Ltd. and Others Versus CCE Trichy and CCE Coimbatore 2015 (8) TMI 99 - CESTAT CHENNAI , Indusur Global Ltd. Vs. UOI 2014 (12) TMI 585 - GUJARAT HIGH COURT , Precision Fasteners Ltd.Vs. CCE 2014 (12) TMI 655 - GUJARAT HIGH COURT , Malladi Drugs & Pharmaceuticals Ltd. 2015 (5) TMI 603 - MADRAS HIGH COURT and A. R. Metallurgical Pvt. Ltd. Vs CCE, Chennai 2010 (10) TMI 140 - CESTAT, CHENNAI - Decided in favour of assessee

Summary

The judgment relates to the demand of non-payment of duty under Rule 8(3A) of the Central Excise Rules, 2000. The appeal was allowed based on previous rulings, including those of the High Court of Gujarat and Madras. The impugned order was set aside, and the appeal was allowed with consequential relief.