Rule 8(3A) is ultra vires of Article 14 on the ground of ...
Case Laws Central Excise
May 19, 2015
Rule 8(3A) is ultra vires of Article 14 on the ground of arbitrariness. - all the proceedings initiated by the Department in respect of the respective assessees, invoking the said rule by demanding duty along with interest by denying the benefit of CENVAT credit have to be necessarily set aside - HC
View Source