2024 (7) TMI 1356 - HC - Central Excise

Constitutional Validity of Rule 8(3A) of the Central Excise Rules, 2002 - compliance with the provisions of Rule 8(1) read with Rule 8(3) of the Central Excise Rules, 2002 - stay granted in the case of Indsur Global Ltd. 2014 (12) TMI 585 - GUJARAT HIGH COURT by the Hon ble Supreme Court is binding upon the Learned Tribunal or not? - HELD THAT - It cannot be disputed that the decision in the case of Indsur Global was challenged before the Hon ble Supreme Court in 2014 (11) TMI 1101 - SC ORDER and by order dated 24th September, 2015 the Hon ble Supreme Court has stayed the judgment of the High Court of Gujarat. The decision of this Court in Goyal MG Gases 2017 (8) TMI 1515 - CALCUTTA HIGH COURT appears to have been rendered taking note of the decision of the High Court of Gujarat in the case of Indsur Global. When similar appeal came up before this Court on earlier occasion, the Court has set aside the order of the learned Tribunal and remanded the matter back to the Tribunal to be kept pending before the Tribunal to be taken up for decision after the judgment is rendered by the Hon ble Supreme Court. The order passed by the learned Tribunal is set aside and the appeal is restored to the file of the learned Tribunal and the matter shall be kept pending and taken up after the judgment of the Hon ble Supreme Court in Special Leave to Appeal No.16523/2015 and other connected matters. Appeal retsored.

Summary

The appeal by the revenue under Section 35G of the Central Excise Act was filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata. The Tribunal had allowed the appeal of the respondent/assessee based on the decision of the High Court of Gujarat and the Calcutta High Court. The Supreme Court had stayed the judgment of the High Court of Gujarat. The High Court of Calcutta set aside the Tribunal's order and restored the appeal to be decided after the Supreme Court's judgment. The substantial questions of law raised were left open.