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TMI Blog2022 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ao, learned counsel appearing for the respondent no.1. There is a delay of 950 days in filing the appeal. The appellant/revenue seeks to take the benefit of the order passed by the Hon'ble Supreme Court in SMW(C) No. 3 of 2020 and prays that the delay should be condoned. On perusal of the relevant dates, we find that the benefit of the decision of the Hon'ble Supreme Court cannot be extended to the appellant department as the period of limitation for filing the appeal expired sometime during April 2019. Having made this clear we have perused the affidavit filed in support of the condone delay petition and we find that there is absolutely no explanation for the inordinate delay in preferring the appeal. We also took note of the submission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue has raised the following substantial questions of law for our consideration : 1. Whether the Learned Tribunal was justified in setting aside the confirm demand and of cenvat duty and imposition of penalty as contemplated under Section 11A(1) & 11AC of the Central Excise Act, 1944 and Rule 25 of the Central Excise Rules, 2002, when there is detailed reasonable recording made by the Adjudicating Authority regarding imposing penalty upon the Respondent? 2. Whether the Ld. CESTAT has rightly dismissed the appeals filed by the appellant-department under monetary limit holding that the amount involved in the case is below 20 lakhs though the issue involved in the case is stayed by the Hon'ble Supreme Court in respect of SLP against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs touching upon the validity of Rule 8(3)A of the Central Excise Rules and referred to certain decisions of other Courts which struck down the rule as being ultra vires and also referred to one of the decisions of the High Court of Gujarat in the case of Indsur Global Limited -vs- Union of India reported in (2014) 310 ELT (Gujarat). The revenue has preferred appeal before the Hon'ble Supreme Court and an order of stay has been granted. Therefore, it is submitted that the revenue should be permitted to pursue this appeal regardless of the fact that this is far below the monetary limit prescribed in the circular. In our considered view, such a course need not be adopted for more than one reasons: firstly, as pointed out that there is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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