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M/S Khadim India Limited vs Principal Commissioner, Central Goods ... on 16 January, 2025

Author: Prathiba M. Singh

Bench: Prathiba M. Singh, Dharmesh Sharma

                                    $~54
                                    *           IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +                                    CEAC 1/2025 & CM APPLs.2444-45/2025
                                                M/S KHADIM INDIA LIMITED               .....Appellant
                                                             Through: Mr. Amit Jain and Ms. Shruti Gopal,
                                                                       Advs. (M:8860729023)
                                                             versus

                                                PRINCIPAL COMMISSIONER, CENTRAL GOODS AND
                                                SERVICES TAX, DELHI NORTH                 .....Respondent
                                                               Through: Mr. Harpreet Singh, Adv.
                                                CORAM:
                                                JUSTICE PRATHIBA M. SINGH
                                                JUSTICE DHARMESH SHARMA
                                                         ORDER

% 16.01.2025

1. This hearing has been done through hybrid mode. CM APPLs.2444/2025 (for delay in filing) & 2445/2025 (for delay in refiling)

2. For the reasons stated in the applications, the delay of 52 days in filing and delay of 10 days in refiling is condoned. Applications are disposed of.

3. The present appeal has been filed by the Appellant - M/s Khadim India Limited under Section 35G of the Central Excise Act, 1944 challenging the impugned order dated 12th April, 2024 read with the rectified order dated 7th October, 2024 passed by the CESTAT.

4. One of the primary questions that has arisen is whether the goods cleared by the Appellant, in the circumstances mentioned in the appeal, merit to be considered 'exempted goods' for the purposes of calculating the duty payable under Rule 6 of CENVAT Rules.

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2025 at 23:20:15

5. Issue notice. Mr. Harpreet Singh, ld. Counsel for the Respondent accepts notice.

6. Let a copy of the appeal be supplied to Mr. Harpreet Singh, ld. Counsel.

7. Let the counter affidavit be filed within four weeks. Rejoinder thereto be filed within four weeks thereafter.

8. List before the Joint Registrar on 27th February, 2025.

9. List before the Court on 28th April, 2025.

PRATHIBA M. SINGH, J.

DHARMESH SHARMA, J.

JANUARY 16, 2025/dk/am This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2025 at 23:20:15