2024 (9) TMI 1840

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....BER (TECHNICAL) Ms. Krati Singh, Advocate for the Appellant Sh. Aneesh Dewan, Authorized Representative for the Respondent ORDER PER : S. S. GARG We have heard both the parties on the preliminary objection raised by the department that the payment made by the appellant as mandatory pre-deposit has not been made in the prescribed mode under Section 83 of the Finance Act, 1994 read wi....

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....f the Tribunal in the case of Sapphire Cables Pvt Ltd vs. Commissioner of CGST & CE, Belapur - 2023 (7) TMI 544 CESTAT MUMBAI, wherein it was held that Circular dated 28.10.2022 will have prospective effect as the same has been issued after filing of the appeal. Against the decision of the Tribunal, the department filed the appeal before the Hon'ble Bombay High Court and the Hon'ble High Court vid....

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.... the parties, preliminary objection by revenue was rejected because the CESTAT rightly concluded that the circular had come into force only on 28th October 2022 and the appeal had been filed much before the circular came into force. Relying upon the judgment of the Hon'ble Apex Court in Commissioner of Central Excise, Bangalore vs. M/s Maysore Electricals Industries Ltd [2006 (204) ELT 517 (SC) - ....