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2023 (6) TMI 1193 - AT - Central ExciseDefault in making fortnightly payment - facility of paying duty fortnightly under the provisions of Rule 173G(1) was withdrawn from the Appellant - duty not paid in terms of Rule 8 of Central Excise Rules, 2002 - revenue neutrality - HELD THAT:- The impugned orders were passed by the Ld. Adjudicating authority on 28.02.2013. Whereas the Hon’ble Gujarat High Court decision in the matter of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] decided on 27.11.2014. Therefore, the matter is remanded to the adjudicating authority to decide the case afresh in view of the Hon’ble Gujarat High Court’s decision in the case of Indsur Global Limited after giving an opportunity of personal hearing to the appellant - All the appeals are allowed by way of remand to the adjudicating authority.
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