{field 10} {field 4}

When this matter was called out, the issue is regarding the demand of duty liability under provisions of Rule 8(3A) of Central Excise Rules, 2002. The said issue is before the Supreme Court in the case of Indsur Global Limited and the matter is under consideration of the Apex Court as to the Constitutional ultra vires of the said provisions. This matter is adjourned sine die, both sides are at liberty to mention the matter as soon as Supreme Court finally decides the issue