2018 (12) TMI 155

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....hri Rajesh Chhibber (Adv.) for Appellants Shri Shiv Pratap Singh (Dy.Commr.) AR, Shri Sandeep Kumar Singh (Dy. Commr.) AR & Shri Pawan Kumar Singh (Supdt.) AR for Respondents ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue involved is identical. The appellants had defaulted in payment of duty in terms of Rule 8 of Central Excise Rules, 2002, which requires them to pay duty within a stipulated period. In terms of Rule 8(3A) of the said rule, in case of default of duty, the assessee is debarred from using the Cenvat credit and is required to pay duty in cash, during the subsequent period. Accordingly proceedings initiated against all the appellants resulted in confirmation of demands, req....

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....by the Hon'ble Supreme Court, the same should not be followed and applied to the facts of the present case. 4. We note that Tribunal in the case of Principal Commissioner of Central Excise, Delhi vs. Space Telelink Ltd. 2017 (355) E.L.T. 189 (Del.) has taken note of the said development of staying the proceedings by the Hon'ble Supreme Court. However it stands observed that the said submission of the Revenue is fallacious because the Hon'ble Supreme Court in the case of Shree Chamundi Mopeds Ltd. vs. Church of South India Trust Association (1992) 3 SCC 1 has observed that an order keeping in abeyance the judgment of a Lower Court or Authority does not deface the underlying basis of the judgment itself i.e. its reasoning. As such the Tribun....