HC Remands Appeal to Tribunal for Reconsideration Pending SC Judgment

Commissioner of CGST and Cx Vs Rustech Products Private Limited (Calcutta High Court) Calcutta High Court addressed an appeal under Section 35G of the Central Excise Act, challenging the Customs, Central Excise and Service Tax Appellate Tribunal’s order dated October 13, 2023. The Tribunal had allowed the respondent’s appeal, relying on the Gujarat High Court’s decision in Indsur Global Ltd. vs. Union of India, which was later stayed by the Supreme Court. The revenue’s appeal raised questions about the Tribunal’s adherence to Rule 8(3A) of the Central Excise Rules, its ob...