TMI Blog2022 (9) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in UNION OF INDIA VERSUS INDSUR GLOBAL LTD. [ 2014 (11) TMI 1101 - SC ORDER] , which had granted an order of stay and the decision of the High Court of Gujarat in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT] . Identical matters came up before this Court on earlier occasion and the Court upon perusal of the material papers found the tax ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue regarding the validity of Rule 8(3A) of 2002 Rules. The finding rendered by the Tribunal with regard to the validity of Rule 8(3A) of the Rule is set aside - the appeal filed by the Revenue has been disposed of on the ground of low tax effect and consequently no recovery can be effected from the respondent/assessee. - CEXA No. 3 of 2020 and I.A. No. GA 2 of 2020 (Old No. GA 38 of 2020), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion before the Hon ble Supreme Court? 3. We have heard Mr. K.K. Maiti, Learned Standing Counsel appearing for the appellant/Revenue and Mr. Atish Dipankar Roy, Learned Counsel for the respondent/assessee. 4. The appeal was admitted for the purpose of scrutinising the effect of the order passed by the Hon ble Supreme Court dated September 24, 2015 [2016 (335) E.L.T. A109 (S.C.)], which had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. and which judgment has been stayed by the Hon ble Supreme Court, had been left over. In the instant case from the order-in-original dated January 5, 2016 we find that the demand of Central Excise duty was Rs. 1,57,553/-. If that be so, the Revenue cannot pursue this appeal on the ground of low tax effect subject of course with regard to the legal issue regarding the validity of Rule 8(3A) of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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