2024 (7) TMI 997

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....Commissioner (Appeals) has held as follows:- "6. I have carefully gone through the facts and records of the case and submissions made by the appellant. I find that the issue involved in the present appeal stands decided by the Hon'ble High Court of Gujarat, vide their Judgment dated 06.09.2019, in respect of R/Special Civil Application No. 20785 of 2018, 3123 of 2018, 20791 of 2018 and 20796 filed by M/s SAL Steel Limited and Others Versus Union of India The Hon'ble High Court [2020-TOIL-163-HC-AHM-ST], in the said judgment has, inter-alia, held that- "58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification No. 15/2017-ST and 16/2017-ST making Rule 2(1)(d)(EEC)....

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.... 06.09.2019 of the Hon'ble High Court of Gujarat, in respect of Special Civil Application No. 20785 of 2018, 3123 of 2018, 20791 of 2018 and 20796 of 2018 filed by M/s SAL Steel Limited and Others Versus Union of India, does not appear to be legal and proper and in respect of the same filing of appeal is contemplated by the Department before the Hon'ble Supreme Court and the same, as above, is under process. Accordingly, the subject Order-in-Appeal No.GZB/EXCUS/000/APPL-MRT/386/2019-20 dated 04.03.2020 of the Commissioner (Appeals); wherein the subject demand has been set aside solely by placing reliance on the said Judgment dated 06.09.2019 of the Hon'ble High Court of Gujarat passed in the case of M/s SAL Steel Limited and Oth....

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....ated by the Department before the Hon'ble Supreme Court and, the same, as above, is under process. (D) In view of the foregoing facts and grounds of appeal, the Order-In-Appeal No. GZB/EXCUS/000/APPL-MRT/386/2019-20 dated 04.03.2020 passed by the Commissioner (Appeals), Central Goods and Services Tax (Appeals), Meerut, Camp Office at Ghaziabad, in the Appeal No. 29-ST/APPL/MRT/GZB/2019-20 dated 31.05.2019 filed by the said party, does not appear to be legal and proper, in the eyes of law. Accordingly, the Order-in-Original No.18/AC/Div- III/GZB/2018-19 dated 28.03.2019 passed by the Assistant Commissioner, CGST Division III, Ghaziabad, wherein the subject demand has been confirmed, alongwith interest and imposition of equal pen....