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Commissioner Of Goods And Service Tax ... vs M/S Ocean Interior Limited on 5 September, 2023

Bench: S. Ravindra Bhat, Aravind Kumar

                                       IN THE SUPREME COURT OF INDIA
                                        CIVIL APPELLATE JURISDICTION

                                         CIVIL APPEAL No.5732/2023
                                   (@Civil Appeal Diary No. 19519/2020)


     COMMISSIONER OF GOODS AND SERVICE TAX AND                    Appellant(s)
     CENTRAL EXCISE CHENNAI

                                                    VERSUS

     M/S OCEAN INTERIOR LIMITED                                   Respondent(s)

                                               O R D E R

1. Delay condoned.

2. Having heard learned Senior counsel appearing for the appellant at a considerable length and after carefully perusing the material placed on record, we do not find any ground to interfere with the impugned Order dated 31­10­2019 passed by the Customs Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

3. The Civil Appeal is, accordingly, dismissed.

4. Pending application also stands disposed of.

……………………………………………J (S.RAVINDRA BHAT) …………………………………J (ARAVIND KUMAR) NEW DELHI Signature Not Verified 5TH SEPTEMBER, 2023.

Digitally signed by
VISHAL ANAND
Date: 2023.09.06
20:03:29 IST
Reason:
ITEM NO.36                  COURT NO.5                 SECTION XVII­A

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

CIVIL APPEAL Diary No.19519/2020 (Arising out of impugned final judgment and order dated 31­10­2019 in STA No. 41432/2015 passed by the Customs Excise & Service Tax Apellate Tribunal, South Zonal Bench, Chennai) COMMISSIONER OF GOODS AND SERVICE TAX AND Petitioner(s) CENTRAL EXCISE CHENNAI VERSUS M/S OCEAN INTERIOR LIMITED Respondent(s) (IA No.114707/2020­CONDONATION OF DELAY IN FILING APPEAL and IA No.114709/2020­EX­PARTE STAY) Date : 05­09­2023 This petition was called on for hearing today. CORAM :

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE ARAVIND KUMAR For Petitioner(s) Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Ms. B. Sunita Rao, Adv. Mr. Udai Khanna, Adv.

Mr. Akshit Pradhan, Adv. Mr. Akshay Nain, Adv.

For Respondent(s) Mr. Aravindh S., AOR Mr. Abbas, Adv.

UPON hearing the counsel the Court made the following O R D E R

1. Delay condoned.

2. The Appeal is dismissed, in terms of the signed order.

3. Pending application also stands disposed of.

(VISHAL ANAND) (BEENA JOLLY) ASTT. REGISTRAR­cum­PS COURT MASTER (NSH) (Signed Order is placed on the file)