2026 (5) TMI 1296

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Hearing petition may be allowed. 2. After going through the Early Hearing petition, we find that the issue pertains to the alleged contravention of Rule 8 (3A) of Central Excise Rules, 2002. As canvassed by the Ld. Consultant, the issue stands decided by the Hon'ble High Court and Hon'ble Supreme Court. Relying on the judgement of the Hon'ble Supreme Court, this Bench has passed several decisions setting aside the confirmed demand. Considering these factual details, we allow the Early Hearing petition. 3. Since the issue is in a short compass, with the consent of both the sides, the appeal itself has been taken up for final hearing. 4. The Ld. Consultant submits that the appellant has defaulted in the timely payment of Excise duty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal papers. 9. We find that the Hon'ble Gujrat High Court in the case of Indsur Global Ltd. v. Union of India [2014 (310) E.L.T. 833 (Guj.)] has held that the assessee cannot be made to pay by way of cash on consignment to consignment basis. Similar view was also taken by the Punjab and Haryana High Court in he case of Sandley Industries v. Union of India [2015 (326) E.L.T. 256 (P & H)]. Being agitated by the decision of the Gujrat High Court, the Revenue had filed their appeal before the Hon'ble Supreme Court. The Hon'ble Supreme Court has held as under: "1. The dispute between the parties has been referred for determination to the Lok Adalat. 2. The tax effect of the subject matter of the special leave petitions an....