Supreme Court - Daily Orders
Union Of India vs Alcobex Metals Ltd. on 15 October, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 4924 OF 2007
UNION OF INDIA ... Appellant
VERSUS
ALCOBEX METALS LTD. & ANR. ... Respondents
O R D E R
By the impugned judgment, the High Court of Rajasthan has dismissed the appeal of the appellant herein, thereby confirming the order of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the 'CESTAT') holding that the 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory of the respondent is not marketable and therefore, would not attract excise duty. While coming to this conclusion, the High Court has specifically followed two judgments of this Court viz., 'Union of India and others v. Indian Aluminium Co. Ltd. and Another' [1995 Supp. (2) SCC 465] and 'Collector of Central Excise, Patna v. Tata Iron & Steel Co. Ltd.' [2004 (9) SCC 1].
After going through the records, we find that the 'industrial dust' in the present case is almost identically placed as the products, viz., dross and skimmings which were Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2015.10.16 17:23:21 IST Reason: involved in the Indian Aluminium Co. Ltd.'s case (supra).
We, thus, find that the High Court was correct in its C.A. No. 4924 OF 2007 1 approach in relying upon the aforesaid two judgments and arriving at the conclusion as mentioned above.
This appeal is, accordingly, dismissed.
........................, J.
[ A.K. SIKRI ] ........................, J.
[ ROHINTON FALI NARIMAN ] New Delhi;
October 15, 2015.
C.A. No. 4924 OF 2007 2 ITEM NO.103 COURT NO.14 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. 4924/2007 UNION OF INDIA Appellant(s) VERSUS ALCOBEX METALS LTD. & ANR. Respondent(s)
(With appln. (s) for c/delay in filing rejoinder affidavit, interim relief and office report) Date : 15/10/2015 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. Ashok Kumar Panda, Adv. Ms. Aruna Gupta, Adv.
Mr. Naik H. K., Adv.
Mr. Rajiv Nanda, Adv.
Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. V. Sridharan, Sr. Adv. Mr. M. P. Devanath, Adv. Mr. Anandh K., Adv.
Mr. Hemant Bajaj, Adv. Ms. L. Charanaya, 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. In view thereof, applications, if any, pending are disposed of.
(Nidhi Ahuja) (Renu Diwan)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] C.A. No. 4924 OF 2007 3