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2018 (11) TMI 906 - AT - Central ExciseDelay in payment of excise duty - invocation of Rule 8 (3A) of Central Excise Rules, 2002 - confiscation of goods so removed under Rule 25(1)(a) of the Central Excise Rules, 2002 - case of appellant is that that Rule 8(3A) has already been read down by the Hon’ble High Court of Gujarat and hence the demand is not sustainable - Held that:- The judgment of the Hon’ble High Court in the case of Indsur Global Ltd. has been appealed against and has been stayed by the Hon’ble Apex Court as reported at [2014 (11) TMI 1101 - SUPREME COURT] - The stay granted by the Hon’ble Apex Court leaves me with no option was to hold that the ratio of the judgment of the Hon’ble High Court does not apply. Considering the overall facts, the quantum pf penalty is reduced - appeal allowed in part.
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