2020 (1) TMI 143

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.... for the Appellant Shri Vijay Gupta, Authorised Representative for the Respondent ORDER PER RAJU: This appeal has been filed by M/s Sobti Concast Inc against the confirmation of demand of duty and imposition of penalty under Rule 8(3A) of Central Excise Rules, 2002. 2. We find that the issue regarding demand of duty and imposition of penalty invoking Rule 8(3A) of Central Excise Rul....

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....se Rules, 2002 has been declared ultra virus by the Hon'ble Gujarat High Court in the case of Indus Global Ltd. (Supra) and as per the decision of Space Telelink Ltd. (Supra), the said decision is having binding farce, in that circumstances, I hold that demand against the appellant is not sustainable, therefore, the demand along with interest confirmed by way of impugned order is set aside. ....