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Cce,Pondicherry vs M/S Icon Household Products (P) Ltd. on 13 April, 2016

Bench: A. K. Sikri, Rohinton Fali Nariman

                                       IN THE SUPREME COURT OF INDIA
                                        CIVIL APPELLATE JURISDICTION

                                       CIVIL APPEAL NO. 3057 OF 2008

                         CCE,PONDICHERRY                              Appellant(s)

                                                    VERSUS

                         M/S ICON HOUSEHOLD PRODUCTS (P) LTD.         Respondent(s)

                                                    WITH

                                    CIVIL APPEAL NOS. 8491-8494 OF 2009

                                                    WITH

                                       CIVIL APPEAL NO. 2238 OF 2013

                                                  O R D E R

On the facts of these cases, we find that the issue is covered by the Judgment of this Court in CCE, Bangalore Vs. Himalaya Drug Company, reported in 2015 (324) ELT 9 (SC).

Therefore, the appeals preferred by the Revenue, being Civil Appeal No. 3057 of 2008 and Civil Appeal Nos. 8491-8494 of 2009 are dismissed and Civil Appeal No. 2238 of 2013, which is filed by the assessee, is hereby allowed.

.......................J. [ A. K. SIKRI ] .......................J. [ ROHINTON FALI NARIMAN ] New Delhi;

April 13, 2016.

Digitally signed by
JAYANT KUMAR ARORA
Date: 2016.04.23
11:28:22 IST
Reason:
ITEM NO.301                        COURT NO.12                   SECTION III

                  S U P R E M E C O U R T O F            I N D I A
                          RECORD OF PROCEEDINGS

                       Civil Appeal      No(s).    3057/2008

CCE,PONDICHERRY                                                Appellant(s)

                                         VERSUS

M/S ICON HOUSEHOLD PRODUCTS (P) LTD.                           Respondent(s)

(with office report)

WITH

C.A. No. 8491-8494/2009

C.A. No. 2238/2013
(Office Report)

Date : 13/04/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A. K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Kailash Vasudev, Sr. Adv.

Ms. Shweta Garg, Adv.

Ms. Asha G. Nair, Adv.

Mr. B. Krishna Prasad, Adv.

For Respondent(s) Mr. V. Lakshmikumaran, Adv.

Ms. L. Chamaya, Adv.

Mr. M. P. Devanath, Adv.

Mr. Anandh K., Adv.

Mr. Hemant Bajaj, Adv.

Mr. Aditya Bhattacharya, Adv. UPON hearing counsel the Court made the following O R D E R The appeals preferred by the Revenue, being Civil Appeal No. 3057 of 2008 and Civil Appeal Nos. 8491-8494 of 2009 are dismissed and Civil Appeal No. 2238 of 2013, which is filed by the assessee, is allowed in terms of the signed order.

Pending interlocutory applications, if any, are disposed of.

         (Jayant Kumar Arora)                    (Tapan Kumar Chakraborty)
               Sr. P.A.                                 Court Master