2018 (6) TMI 917

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssue that Rule 3 of HASITPACD Rules, 1988 held ultra vires have not been considered by the adjudicating authority - Since this legal issue has not been considered by the adjudicating authority, it is in the interest of justice that the adjudicating authority first consider all the judgements cited by the Ld. Counsel as well as by the AR and pass a fresh order - appeal allowed by way of remand. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 27 (Mad) upheld by the Division Bench of the Madras High Court. In the order dated 18/07/2008 held that Rule 3 of HASITPACD Rules, 1988 as ultra vires of Section 3A of the Central Excise Act, 1944. Therefore, the machinery provision for levy of duty itself was held ultra vires no demand survives. He also placed reliance on the following judgements: a) Dada Associates - 2003 (162) ELT 971 (Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lectronics (P) Ltd. 2015 (328) ELT 238 (Tri- Mum) b) Standard Niwar Mills 2015 (329) ELT 514 (Tri-Del) 5. We have carefully considered the submissions made by both sides. We find that the adjudicating authority has decided the case on the facts. However, all the judgments relied upon by the Ld. Counsel on the issue that Rule 3 of HASITPACD Rules, 1988 held ultra vires have not been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X