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2024 (4) TMI 7
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....A. Rama Krishna Reddy, Learned Standing Counsel for the appellant. 2. The instant appeal under Section 35H of the Central Excise Act, 1944 has been preferred by the appellant assailing the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Final Order No. A/30001/2020, dated 3-1-2020 in Appeal No. E/1108/2011, dated 3-1-2020 [(2023) 12 Centax 93 (Tri. - Hyd.)]. 3. The ....
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....ions holding it to be unconstitutional. That relying upon the aforesaid judgments of the four High Courts, the appeal of the assessee was allowed vide the impugned order which was passed by the Commissioner, Customs and Central Excise, dated 28-1-2011. 5. It has also been reflected during the course of hearing that there has been no stay granted by the Hon'ble Supreme Court in respect of Judgme....