2019 (7) TMI 784

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....r. Somnath Ganguli, Adv. And Ms. Manasi Mukherjee, Adv For The Respondent : Mr. J.P. Khaitan, Sr. Adv., Mr. Sourav Bagaria, Adv. And Mr. Indranil Banerjee, Adv. ORDER The Court: On 9th September, 2009, this appeal was admitted by a Division Bench of this Court to be heard on the following substantial question of law:- "Whether the Customs, Excise and Service Tax Appellate Tribunal subs....

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....se, as the case may be, in this regard or till such date on which all dues including interest thereof are paid, whichever is later, and during this period notwithstanding, anything contained in sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall be required to pay excise duty for each consignment by debit to the account current and in the event of any failure, it shall be deeme....

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....n erroneous basis that the Dy. Commissioner's Order dated 15-09-05 was not modified and that it was legally valid. Hence, we find the impugned order passed by the Adjudicating Commissioner is not legal and proper as it has been passed on an erroneous basis. Hence, waiving the requirement of pre deposit, we set aside the order and allow the appeal." We are of the opinion that the tribunal procee....