2025 (6) TMI 1957

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....ant Shri P.Das, Authorized Representative for the Respondent ORDER Per Shri Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of duty has been confirmed alleging that appellant has contravened the provision of Rule 8(1) and Rule 8(3)A of the Central Excise Rules as they have failed to make payment of duty for the month of May, 2013 by due date i.e. 6....

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....as been decided by the Hon'ble Gujrat High Court in the case of Indsur Global Limited Vrs. Union of India, 2014(12) TMI 585 (Gujrat High Court) and Sandley Industries Ltd. Vrs.Union of India, 2015(326) ELT 256 (Punjab & Haryana High Court) wherein provision of Rule 8(3) A of Central Excise Rule, 2002 was held ultra virus therefore, no demand can be raised against the appellant and the decision of ....