Supreme Court - Daily Orders
Cce Dgcei Adjudication Cell vs Redington India Ltd on 11 September, 2024
Bench: Vikram Nath, Pamidighantam Sri Narasimha
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS.2356-2357 OF 2019
C.C.E.-DGCEI ADJUDICATION CELL APPELLANT(S)
VERSUS
REDINGTON INDIA LTD. RESPONDENT(S)
O R D E R
1. We have heard Ms. Rukhmini Bobde, learned counsel appearing for the appellant-assessee and Mr. K. Radhakrishnan, learned senior counsel appearing for the respondent-Redington India Ltd.
2. Having perused the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal (for short, ‘the CESTAT’), we find it to be cryptic and non- speaking. The appeals have been allowed merely relying upon a judgment titled “Commissioner, Customs and Central Excise v. J.P. Transformers” reported in 2014 (36) STR 961 (Allahabad), stating that it squarely applied to the facts of the present case.
3. We are not commenting anything on the merits of the case, but after perusing the judgment passed in J.P. Transformers (supra), and having noticed the basic facts of the present case we find that the judgment in J.P. Signature Not Verified Transformers (supra) may not be applicable in all Digitally signed by Neetu Khajuria Date: 2024.09.13 17:36:11 IST Reason: aspects/issues, yet the CESTAT has concluded the appeals by simply applying the same.
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4. Accordingly, we set aside the impugned order and remand the matter back to CESTAT for a fresh decision after affording due opportunity to the parties concerned.
5. As the matter is an old one, CESTAT may make an endevour to decide the same as early as possible.
6. All questions/contentions are left open to the parties to be raised before the CESTAT.
7. The appeals are, accordingly, disposed of.
............................J. (VIKRAM NATH) ............................J. (PAMIDIGHANTAM SRI NARASIMHA) ............................J. (PRASANNA BHALACHANDRA VARALE) NEW DELHI;
SEPTEMBER 11, 2024
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ITEM NO.119 COURT NO.7 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 No(s). 2356-2357/2019
CCE DGCEI ADJUDICATION CELL Appellant(s)
VERSUS
REDINGTON INDIA LTD. Respondent(s)
(IA No. 31978/2019 - EX-PARTE STAY, IA No. 79285/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 11-09-2024 These matters were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE VIKRAM NATH HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA HON'BLE MR. JUSTICE PRASANNA BHALACHANDRA VARALE For Appellant(s) Mr. N.Venkatraman, A.S.G. (NP) Ms. Nisha Bagchi, Sr. Adv. (NP) Ms. Rukhmini Bobde, Adv.
Mr. Nupur Sharma, Adv.
Mr. Padmesh Mishra, Adv.
Mr. Arkaj Kumar, Adv.
Mr. Gurmeet Singh Makker, AOR For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv.
Dr. C Manickam, Adv.
Mr. Ranjan Kumar, AOR Mr. Kapil Dev Yadav, Adv.
Mr. Dhruv Sisodia, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeals are disposed of in terms of the signed order.
Pending application(s) shall also stand disposed of.
(NEETU KHAJURIA) (RANJANA SHAILEY) ASTT. REGISTRAR-cum-PS COURT MASTER (Signed order is placed on the file.)