Jharkhand HC Dismissed Appeals Due to Low Tax Effect & Settled Central Excise Rule 8(3A) Validity

Commissioner Vs Krishna Laxmi Steel Udyog Pvt. Ltd (Jharkhand High Court) The Jharkhand High Court disposed of multiple appeals filed by the Department on the ground of low tax effect, noting that the amount involved in each case was less than ₹2 crore. Although the Department argued that the matter involved the constitutional validity of Rule 8(3A) of the Central Excise Rules, 2002—falling within the exception under Instructions dated 02.11.2023—the Court found that this issue did not arise in the present appeals. It observed that Rule 8(3A) had already been declared ultra vires by seve...