TMI Blog2018 (3) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the fact that the present appellants have deposited the defaulted amount in cash with interest after the impugned orders are passed, the impugned order is set aside - The CESTAT shall hear the appeals on their own merits filed by the present appellants without insisting for pre-deposit - appeal disposed off. - Central Excise Appeal No. 01 of 2015, 38 of 2015 and 37 of 2015 - - - Dated:- 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia reported in 2014 (310) E.L.T. 833 (Guj.). According to the learned counsel, even if one High Court holds the provision to be ultra vires the same would operate throughout the country. The ld. counsel submits that, the Tribunal be directed to hear the appeals without asking for predeposit of the amount utilised under CENVAT Credit. 3. Mrs. Kalpalata Patil Bharaswadkar Mr. Ladda, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assistance of the learned counsel, we have considered the submissions and gone through the orders. 5. It has been brought to our notice that the judgment of the Gujarat High Court holding Rule 8(3A) of the Excise Rules to be ultra vires is assailed by the department before the Apex Court and the Apex Court has issued notice but has not stayed the said judgment. 6. Be that as it may, it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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