2015 (10) TMI 1319

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Member (T),J. For the Appellant : Mr G Narasimha Reddy, Adv. For the Respondent : Mr S Teli & Mr Mohd Yusuf, AR ORDER Per: B S V Murthy: In both the appeals issue involved is common and therefore both the appeals, miscellaneous application and stay applications are taken together. Since the appeals have been dismissed by the Commissioner (Appeals) for non-compliance with the requi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rovisions of Rule 8(3A) of Central Excise Rules, the appellant was required to pay duty consignment-wise and only by cash. However the appellant utilized the cenvat credit. As a result the appellant has been directed to make payment of duties in cash which was paid by them by utilizing cenvat credit. 4. The learned consultant submits that Hon'ble High Court of Gujarat in the case of Shreeji....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vat Credit." Since portion of Sub rule (3A) relevant to the issue has been held struck down by Hon'ble High Court of Gujarat I consider that Commissioner (Appeals) can hear the appeals without insisting on any pre-deposit. Therefore without going into the merits of the case or the issue involved, both the orders-in-appeal are set aside and the matters are remanded to Commissioner (Appeals) ....