FRONTIER ALLOY STEELS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Abhibav Prasad, Advocate, for petitioner and Sri Ashok Mehta, learned Additional Solicitor General of India, assisted by Sri Krishna Agrawal, appearing for respondents.

(2.) By means of this writ petition, though petitioner has challenged validity of Rule 25 of Central Excise Rules, 2002 (hereinafter referred to as "Rules, 2002") besides Rule 8(3A) of Rules 2002 but Sri Abhibav Prasad, learned counsel appearing for petitioner, at the outset stated that petitioner is pressing this writ petition only in respect to Rule 8(3A) of Rules, 2002 and not in respect to Rule 25 of Rules, 2002. Hence the relief sought in respect to Rule 25 is hereby rejected.

(3.) So far as challenge to Rule 8(3A) of Rules, 2002, it is stated at the outset that three different High Courts of the country have already declared Rule 8(3A) of Rules, 2002 ultra vires of Constitution being unreasonable, irrational, arbitrary and violative of Article 14 of Constitution. Gujarat High Court has struck down the aforesaid Rule in Indsur Global Limited v. Union of India, 2014 (310) E.L.T. 833. Madras High Court has done so in Malladi Drugs and Pharmaceuticals Limited v. Union of India, 2015 (323) E.L.T. 489 and Punjab and Haryana High Court has also taken the same view in Sandley Industries v. Union of India, 2015 (326) E.L.T. 256.