Rule 8(3A) of Central Excise Rules 2002 is Ultravires: CESTAT Orders Fresh Adjudication [Read Order]

By Kalyani B. Nair - On July 5, 2023 9:15 pm - 2 mins read

Central Excise Rules 2002 - CESTAT Orders Fresh Adjudication -Fresh Adjudication -Orders -CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication and observed that Rule 8(3A) of the Central Excise Rules 2002 is ultravires. The appellant, Baroda Rayon Corporation Limited, herein defaulted in making fortnightly payment hence the facility of paying duty fortnightly under the provisions of Rule 173G(1) was…

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