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TMI Blog2016 (9) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules 2002 is declared violative of Article 14 of Constitution and as a result thereof. Since the matter is concluded by above judgement of this Court, therefore, no substantial question arises. - Decided against the Revenue - Central Excise Appeal No. 213 of 2016 - - - Dated:- 30-8-2016 - Hon'ble Sudhir Agarwal And Hon'ble Dr. Kaushal Jayendra Thaker, JJ. For the Appellant : Kris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng validity of Rule 8(3A) of Central Excise Rules, 2002 (hereinafter referred to as Rules, 2002 ) and the notices issued by authorities concerned under the aforesaid provision. 3. At the outset, it is stated that three different High Courts of the Country have already declared Rule 8(3A) of Rules, 2002 ultra vires of Constitution being unreasonable, irrational, arbitrary and violative of Art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision has been struck down, Rule 8(3A) of Rules 2002 is declared violative of Article 14 of Constitution and as a result thereof, impugned notices dated 26.10.2010, 24.11.2010 and 20.12.2010 (Annexures 5, 7 and 9 to the writ petition) which have been issued under the aforesaid provision, are also set aside. 6. The writ petition is, accordingly, allowed. 3. Since matter is concluded by a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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