2018 (12) TMI 1102

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..... is in appeal against the impugned order wherein the demand of duty has been confirmed on account of contravention of provision of Rule 8 (3A) of CER, 2002. As the duty during the intervening period, the appellant was required to pay in cash instead of utilizing their cenvat credit account. 2. The facts of the case are that during the period January 2013 the appellant defaulted the payment of dut .....

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..... said order has been stayed by the Hon'ble Apex Court, but, considering the said situation this Tribunal in the case of R.B. Industries vs. CCE-Delhi-IV- 2017 (10) TMI 611-CESTAT Chandigarh has held that in terms of the decision of the Hon'ble High Court of Delhi in the case of M/s Space Telelink Ltd in Appeal No. C.E.A.C No. C.No. 5/2016 vide order dated 08.03.2017 the demand are not sustainable. .....

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