2019 (7) TMI 1404

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.... K. Poddar, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: Heard the Parties. 2. The issue in this appeal is whether show cause notice dated 3.12.2014 was rightly issued. 2. The admitted fact is that the deficit amount of tax self assessed for the month of October, 2013 has been deposited on 9.5.2014 with interest. Whether in the facts and circumstances, the dem....

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.... further proposal to impose penalty. The show cause notice was adjudicated on contest. The demand for the period June to October, 2014 was dropped in view of the payment of tax made on 9.5.2014 and Rs. 13,91,126/- was found to be payable by the appellant under Section 8(3A). However, the Additional Commissioner was pleased to hold that the whole amount of Rs. 30,83,073/- is unsustainable and furth....

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..../- with interest and also confirmed penalty of Rs. 5,000/-. 5. Being aggrieved, the appellant- assessee is in appeal before this Tribunal. 6. Ld. Counsel for the appellant-assessee states that in view of the ruling of the Hon'ble Gujarat High Court in the case of Indsur Global Ltd.-2014 (310) ELT 833 holding that the provisions of Rule 8(3A) of Central Excise Rules are ultra vires of constit....

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.... observed that the impugned order of this Tribunal does not call for any interference. Accordingly, she submits that the Commissioner (Appeals) erred in confirming the demand along with penalty. 7. Ld. Authorised Representative for Revenue states that in view of the stay granted by the Hon'ble Supreme Court on the judgement of the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. (su....