2019 (1) TMI 1379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Rule 8(3A) of Central Excise Rules, 2002. It was submitted that learned Commissioner has decided the matter in favour of respondent relying on the ruling by Hon'ble Gujarat High Court in the case of Indsur Global Ltd. vs. Union of India reported at 2014 TIOL 2115-HC-AHM-CX and also at 2014 (310) ELT 833 (Gujarat). The Revenue has preferred the appeal against the said decision on the ground that the Hon'ble Supreme Court of India have admitted SLP (Civil) and, therefore, Revenue has pleaded that impugned order passed by learned Commissioner is not legal and proper. I note that the said issue in respect of Rule 8(3A) of Central Excise Rules, 2002 is no more res integra in view of the Final Order No. 72503-72508/2018 dated 28.09.2018 passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'ble Gujarat and Madras High Court's decision by filing a Special Leave Petition against the said judgment before the Hon'ble Supreme Court. The SLP stands admitted by the Hon'ble Supreme Court alongwith grant of stay of proceedings. The Revenue'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 Supreme Court. However it stands observed that the said submission of the Revenue is fallacious because the....