TMI Blog2018 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... .35 B of the Central Excise Act, 1944 against the impugned order passed by the first appellate authority namely, learned Commissioner of Central Excise (Appeals), Mysore - Petition disposed off. - W.P. No. 6566/2018 (T-TAR) - - - Dated:- 22-2-2018 - Dr. VINEET KOTHARI J. ORDER Mr. Dakshina Murthy R., Adv. for Petitioner. Mr. Jeevan J. Neeralgi, Adv. for Respondents-1 to 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the relevant Rule 8(3A) of the Central Excise Rules, 2002 was struck down by the Gujarat High Court in Indsur Global Ltd vs- Union Of India 2014 (310) ELT 833 (Guj) on 26/27.11.2014 even though the matter was pending before the Hon ble Supreme Court in which the Hon ble Supreme Court has stayed the Judgment of the Gujarat High Court, the petitioner felt that the demand in question raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving heard the learned counsels for the parties, this Court is of the opinion that the petitioner- Company, ought to have kept the lis alive by filing the regular appeal before the Tribunal u/s.35 B of the Central Excise Act, 1944 against the impugned order passed by the first appellate authority namely, learned Commissioner of Central Excise (Appeals), Mysore, and this Court is of the opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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