TMI Blog2020 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi. The Hon ble High Court of Gujarat in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] has declared the said rule ultra-virus - The said order has been seen by the Hon ble Apex Court, however, in terms of the decision of Hon ble High Court of Delhi in the case of PRINCIPAL COMMISSIONER OF C. EX., DELHI-I VERSUS SPACE TELELINK LTD. [ 2017 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and imposition of penalty under Rule 8(3A) of Central Excise Rules, 2002. 2. We find that the issue regarding demand of duty and imposition of penalty invoking Rule 8(3A) of Central Excise Rules, 2002 has been decided by the Hon ble High Court of Gujarat as well as Hon ble High Court of Delhi. The Hon ble High Court of Gujarat in the case of Indus Global Ltd Vs union of India repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a), the said decision is having binding farce, in that circumstances, I hold that demand against the appellant is not sustainable, therefore, the demand along with interest confirmed by way of impugned order is set aside. 9. The next issue is of whether the penalty can be imposed on the appellant or not? 10. I find that in this case, the appellant is misrepresent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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