9911796707
TMI Blog2019 (1) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT ALLAHABAD] passed by this Tribunal - While passing the said final order this Tribunal have taken into consideration the fact of Hon’ble Supreme Court admitting SLP challenging the said ruling by Hon’ble Gujarat High Court in the case of Indsur Global Ltd. This Tribunal has also taken note of the fact that said ruling has been stayed by Hon’ble Supreme Court. Appeal dismissed - decided against Revenue. - APPEAL No. E/70189/2016-EX[SM] - FINAL ORDER NO 70009/2019 - Dated:- 4-1-2019 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohd Altaf (Assistant Commissioner) AR for Appellant Ms Stuti Saggi (Advocate) for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the case of M/s Indsur Global Ltd. 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 Court in the case of M/s A. R. Metallurgicals Pvt. Ltd. vs. CESTAT, Chennai 2015 (322) E.L.T. 49 (Mad.) as also by the Hon ble Punjab Haryana High Court in the case of Sandley Industries vs. UOI 2015 (326) E.L.T. 256 (P H) and by the Hon ble Allahabad High Court in the case of A.T.V. Projects India Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/04/2017 as also in the case of Baba Vishwakarma Engineering Company Pvt. Ltd. vide Final Order No.70428/2017, the relief was granted to the assessee. Further vide Final Order No.70428/2017 dated 25/04/2017 passed 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 Automotives Pvt. Ltd. vs. Commissioner of Central Excise Service Tax, Faridabad reported as 2017 SCC Online CESTAT 6865 took note of the lat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
