2018 (12) TMI 156

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..... 14 & E/51081, 51767/2015-EX[DB] - FINAL ORDER NOs. - 72503-72508/2018
Central Excise
Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Aalok Arora (Advocate) & Ms. Shreya Dahiya (Advocate) for Appellants Shri Sandeep Kumar Singh (Dy. Commr.) AR & Shri Pawan Kumar Singh (Supdt.) AR for Respondents ORDER Per: Archana Wadhwa All the appeals are b .....

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..... td. vs. UOI 2014 (310) E.L.T. 833 (Guj.) has declared the provisions of Rule 8(3A) of Central Excise Rules, 2002 as unconstitutional. The said decision of the Hon'ble Gujarat High Court stands followed by the Tribunal in number of cases. Subsequently the said decision of the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. stands considered and followed by the Hon'ble Madras High Cour .....

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..... cision stand stayed by the Hon'ble Supreme Court, the same should not be followed and applied to the facts of the present case. 4. We note that Tribunal in the case of Principal Commissioner of Central Excise, Delhi vs. Space Telelink Ltd. 2017 (355) E.L.T. 189 (Del.) has taken note of the said development of staying the proceedings by the Hon'ble Supreme Court. However it stands observed that th .....

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..... ssed in the same assessee's case. The Tribunal took note of the fact of the stay of Gujarat High Court's decision, by the Hon'ble Supreme Court in the case of M/s R.K. Machine Tools Ltd. vs. Commissioner of Central Excise, Ludhiana 2018 (1) TMI 39 CESTAT, Chandigarh. The entire development was taken note of and the Gujarat High Court decision was followed. The Tribunal in the case of Kalson Automo .....

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..... already taken by Hon'ble Gujarat, Allahabad, Punjab & Haryana and Madras High Courts. In that circumstance, relying on the decision in the case of Space Telelink Ltd. (supra), I hold that proceedings against the appellants are not sustainable and the impugned order is set aside. Appeal is allowed with consequential relief to the appellant." 6. Inasmuch as the issue stands decided by various abov .....

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