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HomeIndirect TaxesCESTAT Quashes Excise Duty Demand Raised Under Unconstitutional Rule 8(3A)

CESTAT Quashes Excise Duty Demand Raised Under Unconstitutional Rule 8(3A)

Indirect Taxes

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By Mariya Paliwala
CESTAT Quashes Excise Duty Demand Raised Under Unconstitutional Rule 8(3A)

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a substantial central excise duty demand after holding that the recovery was based on Rule 8(3A) of the Central Excise Rules, 2002—a provision already declared unconstitutional by multiple High Courts and affirmed by the Supreme Court. The bench of  Justice Dilip…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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