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TMI Blog2024 (7) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... 315 - GUJARAT HIGH COURT] . In fact the matter was decided by the First Appellate authority following the said decision. This position has been admitted by the revenue in the appeal filed. This appeal ahs been filed mainly for the reason that revenue contemplates to challenge the order of Hon ble Gujarat High Court before Hon ble Supreme Court. The SLP filed by revenue bearing Diary No 27023 of 2020 against the order of Hon ble High Court is still pending admission. In absence of any admission or stay from Hon ble Supreme Court there is no appropriate reason for not following the judicial precedent available in form of the order Hon ble Gujarat High Court. Instructions issued by the CBIC to its officer cannot be a reason for not following t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reverse charge Notification No 30/2012-ST in stuck down as ultra vires Section 64, 668, 67 and 94 of the Finance Act, 1994; and consequently the proceedings initiated against the writ applicants by way of show cause notice and enquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits. 59. In view of the aforesaid the connected three applications also succeed and hereby allowed. There is nothing on record that the said judgment dated 06.09.2019 of the Hon'ble High Court, Gujarat, has either been stayed or set aside. Therefore, in adherence of the principle of judicial discipline, the impugned order confirming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited herein above. 5. The instant appeal is being filed in terms of Para 4 of CBEC's Instruction bearing F. No. 390/Misc/116/2017-JC dated 22-8-2019 read with Para 1.3 of CBEC's Instruction bearing F. No. 390/Misc/163/2010-JC dated 17.08.2011 wherein it has been stipulated and specified that: 1.3. Adverse judgments relating to the following should be contested irrespective of the amount involved. a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. b) Where Notification/Instruction/ Order or Circular has been held illegal or ultra vires In the instant case, substantive question of law is involved in as much as Commissioner (Appeals) vides his Order-in-Appeal No. GZB/EXCUS/000/APPL-MRT/386/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 3.2 Learned Counsel for the respondent submits a request for the adjournment, inspite of the clear direction for last opportunity vide Daily Order dated 08.03.2024. 4.1 I have considered the impugned order along with grounds stated in the appeal memo and submissions made at the time of arguments. 4.2 I find that the issue is no longer res-integra and has been decided by the Hon ble Gujarat High Court in case of Sal Steel Limited [2020-TIOL-163-HC-AHM-ST]. In fact the matter was decided by the First Appellate authority following the said decision. This position has been admitted by the revenue in the appeal filed. This appeal ahs been filed mainly for the reason that revenue contemplates to challenge the order of Hon ble Gujarat Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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