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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Constitutional validity of Rule 8(3A) of the 2002 Rules - the ...


Court Rules Rule 8(3A) Unconstitutional: Disproportionate Penalties for Minor Tax Defaults Violate Fairness in Tax System.

November 1, 2015

Case Laws     Central Excise     HC

Constitutional validity of Rule 8(3A) of the 2002 Rules - the unamended Rule 8(3A) of 2002 Rules whereby the benefit of CENVAT Credit for all the period till the actual payment was made, stands disallowed in the event of a minor default also is arbitrary and unreasonable. - HC

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