2018 (12) TMI 235

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.... (Advocate) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals. I have heard the learned A.R. Shri Sandeep Kumar Singh appearing for the Revenue and learned advocate Shri Aalok Arora appearing for the assessee. 2. The respondents had defaulted in payment of duty in terms of Rule 8 of Central Excise ....

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....j.) 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 and followed by the Hon'ble Madras High Court in the case of M/s A. R. Metallurgi....

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....preme Court, the same should not be followed and applied to the facts of the present case. 5. I 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 fa....

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....ribunal 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 followed. The Tribunal in the case of Kalson Automotives Pvt. Ltd. vs. Commissioner of Cen....