2023 (10) TMI 1157

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.... (s) Shri S. S. Chattopadhyay, Authorized Representative for the Respondent (s) ORDER PER ASHOK JINDAL : When the matter was called, none appeared on behalf of the appellant. Heard the learned Authorized Representative for the respondent Revenue. As the issue lies in a narrow compass, I take up the appeal for disposal in the absence of the Appellant. 2. The appellant is a manufactur....

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....ed Adjudicating Authority. Hence, the present appeal before the Tribunal. 3. The learned Authorized Representative for the respondent Revenue submitted that the present issue regarding the applicability of Rule 8 (3A) of the Central Excise Rule, 2002, has been decided by various High Courts against Revenue. However, Revenue has challenged all such orders by filing SLP before the Hon'ble Supreme....

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....e Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this connection, reference can be made for the decisions, (i) 2014 (310) Excise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab & Haryana), (iii) (Sandley Industries v. union ....