2022 (2) TMI 1071

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.... learned counsel appearing for the appellant/revenue and Mr. Biswajit Mukherjee, learned counsel assisted by Mr. Soumyajit Mishra, learned counsel appearing for the respondent no.1. There is a delay of 898 days in filing the appeal. The appellant/revenue seeks to take the benefit of the order passed by the Hon'ble Supreme Court in SMW(C) No. 3 of 2020 and prays that the delay should be condoned. On perusal of the relevant dates, we find that the benefit of the decision of the Hon'ble Supreme Court cannot be extended to the appellant department as the period of limitation for filing the appeal expired sometime during March 2019. Having made this clear we have perused the affidavit filed in support of the condone delay petition and we find....

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....e learned Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (the tribunal, in short) in order no.77064/2018. The revenue has raised the following substantial questions of law for consideration: a) Whether the order passed by the Learned Tribunal is preserved as the Learned Tribunal failed to appreciate that the Department's contention as to imposition of demand of Cenvat duty and penalty contemplated u/s 11A(4) & 11AC of Central Excise Act, 1944 & Rule 25 of Central Excise Rules, 2002, as well as the applicability of Rule 8(3)A of the Central Excise Rules, 2002 on the assessee/Respondent and misdirected the entire case only on the grounds of monetary limit? b) Whether the Ld. CESTAT dismissed th....

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.... the quantum of penalty which was imposed by the original authority is far below the threshold limit fixed by the CBEC in their circular instruction. Therefore, the appellant cannot pursue this appeal. Learned standing counsel for the appellant submitted that the Commissioner of Appeals has rendered certain findings touching upon the validity of Rule 8(3)A of the Central Excise Rules and referred to certain decisions of other Courts which struck down the rule as being ultra vires and also referred to one of the decisions of the High Court of Gujarat in the case of Indsur Global Limited -vs- Union of India reported in (2014) 310 ELT (Gujarat). The revenue has preferred appeal before the Hon'ble Supreme Court and an order of stay has been ....