2015 (7) TMI 30

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..... ing note of the fact that Hon'ble High Court of Gujarat has taken a view that Rule 8(3A) is ultra vires, the appeal itself could have been allowed, but for the fact that the Department has filed an appeal, at this stage, final decision need not be taken. In view of the above discussion, the requirement of pre-deposit of penalty is waived and recovery thereof is stayed during the pendency of the ap .....

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..... s a decision in the case of Precision Fasteners Ltd. 1 Vs. CCE 1 Special Civil Application No.12357 of 2008 wherein Hon'ble High Court of Gujarat has held that Rule 8(3A) of Central Excise Rules, 2002 in ultra vires. 3. Taking note of the fact that entire amount has been paid and provisions of Section 11A requires much more detailed consideration and also taking note of the fact that Ho .....

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