9911796707
TMI Blog2025 (4) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise X X X X Extracts X X X X X X X X Extracts X X X X ..... (323) E.L.T 489 (Mad.)) had had occasion to consider a challenge to Rule 8(3A) of Central Excise Rules, 2002, which is in pari materia with Rule 8(4) of 2001 and 2002 Central Excise Rules. The Division Bench of this Court had accepted the stand of the assessee's, quashing the Rules and allowing the writ petitions. The relevant portion of the said order at paragraph No.5 is extracted hereunder: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, will be liable to be set aside and we do so. W.P. Nos. 21352 of 2005 and 10147 of 2015 are allowed. 5. W.P. No. 21351 of 2005 challenges an order-in-original dated 16.05.2005 for the first fortnight of April, 2021, first fortnight of July, 2021 and for the month of June, 2021. W.P. NO. 22048 of 2004 challenges an order of recovery dated 24.06.2004. 6. A portion of the demand thereunder wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 17.04.2025 at 11 a.m. without expecting any further notice in this regard. 9. Upon condition that the petitioner appears before the officer as aforesaid, ready to make his submissions, the impugned orders to the extent referred to in para 9 above are set aside. It is made clear that if the petitioner does not appear before the officer as aforesaid, the benefit extended under this order, will s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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