TMI Blog2019 (7) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - Excise Appeal No.51259 of 2018 (SM) - FINAL ORDER NO.50930/2019 - Dated:- 11-7-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Priyanka Goel, Advocate for the appellant. Shri K. Poddar, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: Heard the Parties. 2. The issue in this appeal is whether show cause notice dated 3.12.2014 was rightly issued. 2. The admitted fact is that the deficit amount of tax sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2002. 4. Being aggrieved, the Revenue preferred appeal before the Commissioner (Appeals), who vide the impugned order has observed that under the facts and circumstances, for delay in discharging the duty liability on account of financial crisis, the provisions of Rule 25 of Central Excise Rules, 2002 is not invokable. After taking notice of the judgement of the Hon ble Gujarat High Court in the case of Indsur Global Ltd. [2016(335) E.L.T. A-109 (SC) and Interim Stay Order of Hon ble Supreme Court and also the judgement of some other High Courts, having taken similar view was pleased to modify the order-in-original confirming the demand of ₹ 13,91,126/- with interest and also confirmed penalty of ₹ 5,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgement of the Hon ble Gujarat High Court in the case of Indsur Global Ltd. (supra), the Commissioner (Appeals) has rightly confirmed the demand along with penalty. 8. Having considered the rival contentions in view of the law explained by the Hon ble Delhi High Court in the case of Space Telelink Ltd. (supra), I hold that the Commissioner (Appeals) has erred in confirming the demand under Rule 8(3A) along with penalty under Rule 25 of Central Excise Rules. I also find that there was no default or tax in arrear on the day of issue of show cause notice. Accordingly, the appeal is allowed and impugned order is set aside. The appellant is entitled to consequential benefit in accordance with law. [order dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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