2024 (6) TMI 1009 - HC - Central Excise

Condonation of delay in filing of appeal by the Revenue - Rule 8 and Rule 8(3A) of the Cenvat Credit Rules, 2002 - matter lis pendens - HELD THAT - It cannot be disputed that the decision in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 2014 (12) TMI 585 - GUJARAT HIGH COURT was challenged before the Hon ble Supreme Court in Special Leave to Appeal No. 16523/2015 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 M/S. GOYAL MG GASES PVT. LTD VERSUS UNION OF INDIA OTHERS 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.

Summary

The High Court of Calcutta allowed the department's appeal against the Customs, Excise and Service Tax Appellate Tribunal's order. The appeal was filed under Section 130 of the Customs Act, 1962. The Court set aside the Tribunal's order and restored the appeal to be taken up after a judgment by the Supreme Court. The delay in filing the appeal was condoned. Substantial questions of law raised were left open.