2016 (9) TMI 1113

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..... C.S.] 1. The short issue that arises for consideration in this appeal is the imposition of penalty under Rule 25 of Central Excise Rules, 2004 for the contravention of Rule 8(3A) of the Central Excise Rules, 2004. 2. The appellants are manufacturers of RBE panel board and are registered with Central Excise Department. It is their case that due to acute financial constraints the duty liability fo .....

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..... n impugned order for contravention of Rule 8(3A). The learned counsel drew support from the judgment of the Hon ble High Court of Gujarat in the case of Indsur Global Ltd Vs UOI 2014(310) ELT 833(Guj) where the Hon ble High Court has struck down the said Rule 8(3A) as unconstitutional. In view thereof, the imposition of penalty for contravention of the said rule will not lie. The impugned order to .....

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