By TIOL News Service

AHMEDABAD, AUG 21, 2015: THIS is an appeal by revenue against the order dated 08.01.2015 passed by the Ahmedabad Bench of the Tribunal 2015-TIOL-1755-CESTAT-AHM. Vide the impugned order, following the ratio of the Ahmedabad High Court order in case of. Indsur Global Ltd Vs Union of India & 2 - 2014-TIOL-2115-HC-AHM-CX, the appeal filed by revenue was dismissed by the Tribunal.

It is the contention of the Revenue that the High Court in the order itself had stayed the order till 15th January 2015 and the Tribunal on 08.01.2015 should not have followed the ratio of Indsur Global due to stay operating against the same.

However, the High Court found no merit in the appeal by revenue and held:

There is no force in the argument on behalf of the revenue. It is apposite to note that the judgement of the Division Bench of this Court in case of Indsur is decided on 26-27/11/2014 i.e. almost around nine months ago. So far the department has not preferred any appeal to challenge the said decision of this Court in the Apex Court, hence in our opinion, the ratio expounded by this Court in the Indsur still holds the field.

Since the judgement of this Court is so far not challenged before the Apex Court and therefore, it holds the field, we are of the opinion that the CESTAT (West Zonal) Bench, Ahmedabad has not committed any error or irregularities in rejecting the appeal of the Revenue by the impugned order dated 8/1/2015. In our opinion, no substantial questions are involved in this appeal. Hence, dismissed.

(See 2015-TIOL-1900-HC-AHM-CX)