2018 (1) TMI 39

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....or the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the duty has been demanded from the appellant by invoking the provisions of Rule 8(3A) of the Central Excise Rules, 2002. The Ld. Counsel for the appellant submits that the issue has been decided by the Hon'ble High Court of Gujarat in the case of Indsur Global Ltd. reported in 2014 (310) ELT....

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....observed as under: "5. The said issue has been decided by the Hon'ble High court of Gujarat in the case of Indsur Global Ltd. Reported in 2014 (310)ELT 833 (Gujarat) wherein it has been held that the provisions of Rule 8(3A) of the Central Excise Rules, are ultra virus. Although the said decision has been challenged by the Revenue before the Hon'ble Apex court and the Hon'ble Apex court has grant....

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....idering the effect of an interim order staying the operation of the order under challenge a distinction has to be made between quashing of an order and stay of operation of an order. Quashing of an order results in the restoration of the position as it stood on the date of passing of the order which has been quashed. The stay of operation of an order does not, however, lead to such a result. It on....

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.... appeal which has been disposed of by the said order has not been disposed of and is still pending. We are, therefore, of the opinion that the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the appellate authority dated January 7, 1991 does not have the effect of reviving the appeal which had been dismissed by the appellate author....