2024 (7) TMI 814

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....K.K. Maiti, Adv. Mr. Tapan Bhanja, Adv.   For the Respondent : None   The Court :- This appeal by the revenue filed under Section 35G of the Central Excise Act, 1944 (the Act) is directed against the order dated 13.10.2023 passed by the Learned Customs, Central Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata, in Excise Appeal No. 78314 of 2018. The revenue has sugg....

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....stoms Act, 1962 is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) dated 13.10.2023. By the said order, the appeal filed by the respondent/assessee was allowed by following the decision of the High Court of Gujarat in the case of Indsur Global Ltd. Vs. Union of India [2014 (310) E.L.T. 833 (Guj.)]. The learned Tribun....

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....ing before the Tribunal to be taken up for decision after the judgment is rendered by the Hon'ble Supreme Court. We refer to the order in the case of Commissioner of Central Excise, Bolpur Vs. M/s. KIC Metaliks Ltd., in CEXA/20/2023 dated 24th May, 2024. 5. In the light of the above, the appeal filed by the department is allowed. 6. The order passed by the learned Tribunal is set aside and the ....