2016 (8) TMI 1102

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....he respondent ORDER Per P. K. Choudhary The applicant has filed miscellaneous application for early hearing of the appeal.   Ld. Counsel Shri J. Shankararaman, Advocate, submits that  the appellant is a loss making company and is even struggling to pay salary to its employees and disallowing payment of duty made through Cenvat credit and compelling the appellant to pay by cash cr....

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.... application the appeal itself is taken up for hearing and disposal.  On perusal of the decision of the Hon ble Tribunal relied by the ld. Counsel, we find that the Tribunal by following the  judgements of the Hon ble Gujarat and Hon ble Madras High Courts held that demand of duty under Rule 8 (3A) is unsustainable.  The relevant portion of the said decision is reproduced as under:-....