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TMI Blog2024 (7) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ear the appeal on merits - Section 130 of the Customs Act, 1962 - HELD THAT:- The decision of this Court in Goyal MG Gases [ 2017 (8) TMI 1515 - CALCUTTA HIGH COURT ] appears to have been rendered taking note of the decision of the High Court of Gujarat in the case of Indsur Global [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ]. When similar appeal came up before this Court on earlier occasion, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Learned Customs, Central Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata, in Excise Appeal No. 78314 of 2018. The revenue has suggested the following substantial questions of law for consideration :- i. Whether the Learned Tribunal has committed gross error of law by rejecting the appeal of the department by not appreciating the provision of Rule 8(3A) of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing the decision of the High Court of Gujarat in the case of Indsur Global Ltd. Vs. Union of India [2014 (310) E.L.T. 833 (Guj.)]. The learned Tribunal has also taken note of the decision of this Court in Goyal MG Gases Pvt. Ltd. Vs. Union of India Ors. [2017 (8) TMI 1515 - Calcutta High Court]. It cannot be disputed that the decision in the case of Indsur Global (supra) was challenged before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024. 5. In the light of the above, the appeal filed by the department is allowed. 6. The order passed by the learned Tribunal is set aside and the appeal is restored to the file of the learned Tribunal and the matter shall be kept pending and taken up after the judgment of the Hon ble Supreme Court in Special Leave to Appeal No. 16523/2015 and other connected matters. 7. The substantial questions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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