Supreme Court - Daily Orders
Commnr. Of Central Excise vs M/S. Koya & Co. Construction Pvt. Ltd. on 4 September, 2014
Bench: Kurian Joseph, Rohinton Fali Nariman
C.A.No.5391/2007 etc. 1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.5391 OF 2007
COMMISSIONER OF CENTRAL EXCISE APPELLANT(S)
VERSUS
M/S. KOYA & COMPANY
CONSTRUCTION PVT. LTD. RESPONDENT(S)
WITH
CIVIL APPEAL NOS.4983-4984 OF 2010
C.C.E., MADURAI APPELLANT(S)
VERSUS
M/S. THE INDIAN HUME PIPE & CO. LTD. RESPONDENT(S)
CIVIL APPEAL NOS.10806-10820 OF 2010
COMMISSIONER OF CENTRAL EXCISE APPELLANT(S)
VERSUS
THE INDIAN HUME PIPE & CO. LTD. RESPONDENT(S)
CIVIL APPEAL NO.5855-5856 OF 2011
COMMISSIONER OF CUSTOMS,
CENTRAL EXCISE APPELLANT(S)
VERSUS
Signature Not Verified
Digitally signed by
NEETU KHAJURIA
Date: 2014.09.19
14:48:31 IST
M/S. INDIAN HUME PIPE & CO. LTD. RESPONDENT(S)
Reason:
...2/-
C.A.No.5391/2007 etc. 2
CIVIL APPEAL NOS.8919-8933 OF 2010
COMMISSIONER OF CENTRAL EXCISE APPELLANT(S)
VERSUS
M/S. THE INDIAN HUME PIPE & CO. LTD. RESPONDENT(S)
O R D E R
Heard learned counsel for the revenue as
well as learned counsel for the respondent.
2. Learned counsel for the respondent submits
that the Customs, Excise and Service Tax Appellate
Tribunal (for short, “the Tribunal”) has not held
that Rule 9 of the Central Excise Valuation
(Determination of Price of Excisable Goods) Rules,
2000 (for short, 2000 Rules) does not apply but the
Tribunal held that both parts of Rule 9 of 2000 Rules
are not fully attracted as it is and, accordingly, it
considered the matter in light of Rule 11 of 2000
Rules and passed the order.
3. The matters have been decided by the
Tribunal on their own facts. No substantial question
of law is involved.
...3/-
C.A.No.5391/2007 etc. 3
4. Civil appeals are dismissed accordingly with
no order as to costs.
........................CJI.
( R.M. LODHA )
..........................J.
( KURIAN JOSEPH )
NEW DELHI; ..........................J.
SEPTEMBER 04, 2014 ( ROHINTON FALI NARIMAN )
C.A.No.5391/2007 etc. 4
ITEM NO.103 COURT NO.1 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). 5391/2007
COMMNR. OF CENTRAL EXCISE Appellant(s)
VERSUS
M/S. KOYA & CO. CONSTRUCTION PVT. LTD. Respondent(s)
(with office report)
WITH
C.A. No. 4983-4984/2010
(With Office Report for Direction)
C.A. No. 10806-10820/2010
(With Office Report)
C.A. No. 5855-5856/2011
(With Office Report)
C.A. No. 8919-8933/2010
(With Office Report)
Date : 04/09/2014 These appeals were called on for hearing today.
CORAM :
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE KURIAN JOSEPH
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. A.K. Panda, Sr. Adv.
Mr. Arijit Prasad, Adv. (Argued by)
Mr. Rahul Kaushik, Adv.
For Mr. B. Krishna Prasad,Adv.
For Respondent(s) Mr. G. Natarajan, Adv.
Mr. Nikhil Nayyar, Adv.
Mr. Dhananjay Baijal, Adv.
Ms. Akanksha, Adv.
Mr. V. Lakshmi Kumaran, Adv.
Mr. Alok Yadav, Adv.
Mr. Sundar Ramanathan, Adv.
For Mr. M. P. Devanath, Adv.
C.A.No.5391/2007 etc. 5
UPON hearing the counsel the Court made the following
O R D E R
Civil appeals are dismissed in terms of the signed order.
Pending applications, if any, shall stand disposed of.
(Neetu Khajuria) (Renu Diwan)
Sr.P.A. Court Master
(Signed order is placed on the file.)