2015 (10) TMI 1972

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..... 4 (12) TMI 585 - GUJARAT HIGH COURT] held that Rule 8 (3A) of Central Excise Rules 2002 is unconstitutional. - Impugned order is set aside - Decided in favour of assessee. - E/10177/2014-DB - Final Order No. A/10088/2015 - Dated:- 16-1-2015 - Mr. P.K. Das and Mr. R.K. Singh, JJ. For The Appellant : Shri Alok Srivastava, Dy.Commissioner (AR). For The Respondent : Shri R.D. Bhatt, Advoc .....

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..... Adjudicating authority confirmed the demand of duty in cash alongwith interest and penalty. 3. We find that the Honble Gujarat High Court in the case of Indsur Global Ltd Vs Union of India 2014 (310) ELT 833 (Guj.) held that Rule 8 (3A) of Central Excise Rules 2002 is unconstitutional. 4. In view of that, we set aside the impugned order. The appeal filed by the appellant is allowed with co .....

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