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2019 (7) TMI 1404 - CESTAT NEW DELHIValidity of SCN - whether SCN dated 3.12.2014 was rightly issued? - Demand u/r 8(3A) of the Central Excise Rules, 2002 - HELD THAT:- The stay order of Hon’ble Supreme Court was considered by the Hon’ble Delhi High Court in PRINCIPAL COMMISSIONER OF C. EX., DELHI-I VERSUS SPACE TELELINK LTD. [ 2017 (3) TMI 1599 - DELHI HIGH COURT ] wherein under the similar facts & issue, it has been held that an order keeping in abeyance the judgement of a lower court or authority does not deface the underlying basis of the judgement itself, i.e. its reasoning. The Commissioner (Appeals) has erred in confirming the demand under Rule 8(3A) along with penalty under Rule 25 of Central Excise Rules. There was no default or tax in arrear on the day of issue of show cause notice. Appeal allowed - decided in favor of appellant.
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