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TMI Blog2024 (6) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... atter lis pendens - HELD THAT:- The learned Tribunal has also allowed the assessee s appeal following the decision by which the portion of Rule 8(3A) of the Central Excise Rules, 1944 was struck down by the High Court of Gujarat in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] . The revenue had filed the said judgment before the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charyya For the Appellant : Mr. Kaushik Dey, Adv. Ms. Aishwarya Rajshree, Adv. For the Respondent : Mr. Rajarshi Chatterjee, Adv. Mrs. Sumana Sahani, Adv. ORDER The Court : This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 is directed against the order passed under Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (Tribunal) in Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court of India and the same has entertained, the Judgment of the Hon'ble High Court is in Jeopardy and subject matter of his unless determined by the last court, cannot be said to have attained finality in view of the settled principles of law as held by the Hon'ble Apex Court? d) Whether the Learned Tribunal erred in law in not holding that statute of the issue for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt has stayed the judgment of the High Court of Gujarat in the case of Union of India Vs. Indsur Global Ltd. The matter is now pending before the Hon ble Supreme Court. Therefore, in our view, the best course open would be for the Tribunal to wait for the decision of the Hon ble Supreme Court and then take a decision in the matter. 5. For the above reasons, the appeal is allowed. The order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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