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2020 (1) TMI 143 - AT - Central ExciseDemand of duty - imposition of penalty invoking Rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- The issue regarding demand of duty and imposition of penalty invoking Rule 8(3A) of Central Excise Rules, 2002 has been decided by the Hon’ble High Court of Gujarat as well as Hon’ble High Court of Delhi. The Hon’ble High Court of Gujarat in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] has declared the said rule ultra-virus - The said order has been seen by the Hon’ble Apex Court, however, in terms of the decision of Hon’ble High Court of Delhi in the case of PRINCIPAL COMMISSIONER OF C. EX., DELHI-I VERSUS SPACE TELELINK LTD. [2017 (3) TMI 1599 - DELHI HIGH COURT]. The decision of Hon’ble High Court of Gujarat in the case of Indsur Global Ltd is binding. The aforesaid demand and interest is set aside. However, the penalty imposed is reduced to ₹ 5000/-only under Rule 27 of the Central Excise Rules, 2002 - appeal allowed in part.
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