Chattisgarh High Court
Commissioner, Central Excise Customs ... vs Topworth Steel And Power Pvt. Ltd. 2 ... on 26 March, 2019
Author: Prashant Kumar Mishra
Bench: Parth Prateem Sahu, Prashant Kumar Mishra
1
TAXC No. 29 of 2017
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
TAXC No. 29 of 2017
Commissioner, Central Excise Customs And Service Tax Raipur
---- Petitioner
Versus
Topworth Steel And Power Pvt. Ltd., Borai Growth Centre,
Phase-I, Rasmada, Durg, Chhattisgarh
---- Respondent
For Petitioner Mr. Vinay Pandey, Advocate
For Respondent Ms. Smiti Sharma, Advocate
DB.:Hon'ble Mr. Justice Prashant Kumar Mishra &
Hon'ble Mr. Justice Parth Prateem Sahu
Order On Board By
Prashant Kumar Mishra, J.
26/3/2019
1. It is common ground amongst learned counsel appearing for the parties that the matter in issue is covered by the decision rendered by the Division Bench of this Court in the matter of M/s. Vandana Global Limited Siltara Industrial Growth Centre Vs. Commissioner, Central Excise and Customs and another (TAXC No.59 of 2011 and other connected petitions, decided on 13.9.2017).
2. In view of the above decision in the matter of M/s. Vandana Global Limited Siltara Industrial Growth Centre (supra), the 2 TAXC No. 29 of 2017 substantial questions of law framed by this Court on 19.7.2017 is answered in the same terms against the Revenue.
3. The Tax Case is, therefore, dismissed.
4. A copy of the order passed in the matter of M/s. Vandana Global Limited Siltara Industrial Growth Centre (supra) be retained in the record of the present petition.
Sd/- Sd/-
( Prashant Kumar Mishra) ( Parth Prateem Sahu)
Judge Judge
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