Proceedings under rule declared unconstitutional by HC in invalid

Brief of the case: The CESTAT Mumbai in the case of Vipul-S Plasticrafts P. Ltd. vs. Commissioner of Central Excise held that when the rule under which duty is sought to be demanded itself has been struck down as unconstitutional by various High Courts, the show-cause notice which are based upon rule 8(3A) cannot survive and are liable to be set aside. Facts of the case: ♣ The assessee is engaged in manufacturing of plastic and automobile parts falling under Chapter heading 87 in first schedule of Central Excise Tariff Act, 1985 and they are availing Cenvat Credit on inputs/capital goods and...