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2019 (1) TMI 1379 - AT - Central ExciseVires of Rule 8(3A) of Central Excise Rules, 2002 - reliance was placed on the ruling by Hon’ble Gujarat High Court in the case of Indsur Global Ltd. vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] - Held that:- The said issue in respect of Rule 8(3A) of Central Excise Rules, 2002 is no more res integra in view of the decisions in the case of M/S BAKEWELL AGRO LTD., M/S INDIA SHOES LTD., RISHI MAHAJAN, DIRECTOR, M/S ENERSHELL ALLOYS & STEEL PVT. LTD., M/S S.P. METALTECH INDIA PVT. LTD., M/S MOHIT PAPER MILLS LTD. VERSUS CCE, MEERUT-I, CCE, KANPUR, CCE, NOIDA, CCE & ST, MEERUT [2018 (12) TMI 156 - 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.
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