M/S. Best Components vs Cce,Delhi-Iv
- Case No.Appeal No.E/327/2012
Ratio decidendi
The rule this decision rests on
Where a demand of duty and penalty rests on Rule 8(3A) of the Central Excise Rules, 2002, and that rule has been declared ultra vires by a High Court, no proceedings can be initiated on the basis of that rule, so the impugned demand and penalty cannot stand and are set aside.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA No.105/CE/Appeal/DLH-IV/2011 dt.21.9.11 passed by the CCE (Appeals), Delhi-IV, Faridabad)
Date of Hearing/Decision: 07.05.2015
For Approval & signature:
Honble Mr.Ashok Jindal, Member (Judicial)
1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether their Lordships wish to see the fair copy of the order? seen 4. Whether order is to be circulated to the Department Authorities? Yes
M/s. Best Components Appellant
Vs.
CCE,Delhi-IV Respondent
Present for the Appellant: Shri N.K.Sharma, Advocate
Present for the Respondent:Shri M.R.Sharma, AR
Coram: Honble Mr.Ashok Jindal, Member (Judicial)
FINAL ORDER NO.51595/2015
PER: ASHOK JINDAL
The appellant is in appeal against the impugned order demanding duty to be paid through PLA during the default period alongwith interest and for imposition of penalty equal to the duty payable through PLA during the impugned period.
2. Heard the parties and considered the submissions.
3. In this case, the duty has been confirmed against the appellant by invoking the provisions of Rule 8(3A) of Central Excise Rules, 2002 which have been declared ultra vires by Honble High Court of Gujarat in the case of Indsur Global Ltd. vs. Union of India-2014 (310) ELT 833 (Guj.). As the provisions of the rule have been declared ultra vires, no proceedings can be initiated against the appellant. In these circumstances, the impugned order is set aside and the appeal is allowed with consequential relief.
(Dictated & Pronounced in the open court)
(ASHOK JINDAL)
MEMBER (JUDICIAL)
mk
3 3
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