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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Constitutional validity of Rule 8(3A) of the Central Excise ...


High Court Declares Rule 8(3A) of Central Excise Rules 2002 Unconstitutional, Affecting Duty Payment Methods.

December 16, 2014

Case Laws     Central Excise     HC

Constitutional validity of Rule 8(3A) of the Central Excise Rules 2002 - Condition contained in sub-rule (3A) of rule 8 for payment of duty without utilizing the cenvat credit till an assessee pays the outstanding amount including interest is declared unconstitutional. - HC

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