Supreme Court - Daily Orders
Commissioner Of Customs Central Excise ... vs M/S Ramalingam Construction Co. (P) ... on 4 March, 2025
Author: Abhay S. Oka
Bench: Abhay S. Oka
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.3723 OF 2025
(@ DIARY NO(S). 6104/2019)
COMMISSIONER OF CUSTOMS, CENTRAL EXCISE
AND SERVICE TAX APPELLANT(S)
VERSUS
M/S RAMALINGAM CONSTRUCTION CO. (P) LTD. RESPONDENT(S)
O R D E R
Heard the learned counsel appearing for the parties. Delay condoned.
In view of the decision of this Court in the case of Commissioner, Customs, Central Excise and Service Tax, Patna vs. Shapoorji Pallonji and Company Private Limited & Ors.1, we find that there is no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal.
Hence, the Appeal is dismissed.
..........................J. (ABHAY S. OKA) ..........................J. (UJJAL BHUYAN) NEW DELHI;
MARCH 04, 2025.
Signature Not Verified Digitally signed by ASHISH KONDLE Date: 2025.03.07 20:35:43 IST Reason: 1 (2024) 3 SCC 358 : 2023 SCC OnLine SC 1330 1 ITEM NO.15 COURT NO.4 SECTION XVII-A 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(S). 6104/2019 COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX APPELLANT(S) VERSUS M/S RAMALINGAM CONSTRUCTION CO. (P) LTD. RESPONDENT(S) (IA No. 46562/2019 - CONDONATION OF DELAY IN FILING APPEAL AND IA No. 46564/2019 - STAY APPLICATION) Date : 04-03-2025 This matter was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Appellant(s): Mr. Rupesh Kumar, Sr. Adv.
Mr. Gurmeet Singh Makker, AOR Mr. Gautam Bhardwaj, Adv.
Mr. Ishaan Sharma, Adv.
Mr. Prahlad Singh, Adv.
Mr. Navanjay Mahapatra, Adv.
For Respondent(s): Mr. V.C. Bharathi, Adv.
Mr. Sanand Ramakrishnan, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.
The Appeal is dismissed in terms of the signed order.
Pending application stands disposed of accordingly.
(ASHISH KONDLE) (AVGV RAMU) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) [THE SIGNED ORDER IS PLACED ON THE FILE] 2