2018 (12) TMI 156

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....2011, E/512- 513/2012, E/50892/2014 & E/51081, 51767/2015-EX[DB] - FINAL ORDER NOs. - 72503-72508/2018<br>Central Excise<br>Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Aalok Arora (Advocate) & Ms. Shreya Dahiya (Advocate) for Appellants Shri Sandeep Kumar Singh (Dy. Commr.) AR & Shri Pawan Kumar Singh (Supdt.) AR for Respondents ORDER Per:....

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....h Court in the case of M/s Indsur Global Ltd. vs. UOI 2014 (310) E.L.T. 833 (Guj.) has declared the provisions of Rule 8(3A) of Central Excise Rules, 2002 as unconstitutional. The said decision of the Hon'ble Gujarat High Court stands followed by the Tribunal in number of cases. Subsequently the said decision of the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. stands considered ....

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....e's contention is that inasmuch as the said decision stand stayed 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 S....

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....vide Final Order No.70428/2017 dated 25/04/2017 passed in the same assessee's case. The Tribunal took note of the fact of the stay of Gujarat High Court's decision, by the Hon'ble Supreme Court in the case of M/s R.K. Machine Tools Ltd. vs. Commissioner of Central Excise, Ludhiana 2018 (1) TMI 39 CESTAT, Chandigarh. The entire development was taken note of and the Gujarat High Court decision was f....