Indian Kanoon - Search engine for Indian Law

Supreme Court - Daily Orders

Commissioner Of Central Excise ... vs M/S. Pragathi Concrete Products (P) ... on 7 August, 2015

Bench: A.K. Sikri, Rohinton Fali Nariman

                                            IN THE SUPREME COURT OF INDIA
                                             CIVIL APPELLATE JURISDICTION

                                            CIVIL APPEAL NO. 1504 OF 2006

                      COMMISSIONER OF CENTRAL EXCISE BANGALORE                       ... Appellant

                                                            VERSUS

                      M/S. PRAGATHI CONCRETE PRODUCTS (P) LTD.                       ... Respondent

                                                       O R D E R

Show cause notice was issued in the instant case by the Department on 01.02.2000 and it covered the period from 01.01.1995 to 31.08.1999. The Department had invoked the provisions of extended period of limitation on the ground that there was some misstatement and suppression on the part of the respondent herein.

The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has held that the demand for the aforesaid period was time barred as the Department had not taken any action for more than five years.

It is also found as a matter of fact, that the unit of the respondent was audited during this period several times and there were physical inspections by the Department as well. Therefore, there could not be any case of suppression. We are in agreement with the aforesaid view taken by the CESTAT. As a result, this appeal is dismissed. Signature Not Verified

........................, J.

Suman Wadhwa Date: 2015.08.13 [ A.K. SIKRI ] 17:31:04 IST Reason:

........................, J. New Delhi; [ ROHINTON FALI NARIMAN ] August 07, 2015.

ITEM NO.111                  COURT NO.13                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. 1504/2006

COMMISSIONER OF CENTRAL EXCISE BANGALORE               Appellant(s)

                                   VERSUS

M/S. PRAGATHI CONCRETE PRODUCTS (P) LTD.               Respondent(s)

(with office report)

Date : 07/08/2015 This appeal was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Yashank Adhyaru, Sr. Adv. Mr. Arijit Prasad, Adv.

Ms. B. Sunita Rao, Adv.

Mr. B. Krishna Prasad, Adv.

For Respondent(s) Mr. Ashok Kumar Singh, Adv.

UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.

     (Nidhi Ahuja)                              (Suman Jain)
     COURT MASTER                               COURT MASTER

[Signed order is placed on the file.]