Supreme Court - Daily Orders
Union Of India vs M/S. Zenith Spinners on 28 August, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 2798 OF 2006
UNION OF INDIA & ORS. ... Appellants
VERSUS
M/S. ZENITH SPINNERS ... Respondent
O R D E R
The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court. The submission of the respondent herein was that in any case, the said notification would apply prospectively. It is admitted that the Central Board of Excise and Customs has thereafter issued circular clarifying that the said notification would apply prospectively.
Most of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law.
In these circumstances, when we have found that the subject matter has become almost tax neutral, it is not necessary to entertain this appeal. The civil appeal is, accordingly, dismissed.
......................., J.
Signature Not Verified[ A.K. SIKRI ] Digitally signed by Gulshan Kumar Arora Date: 2015.09.04 10:44:12 IST Reason: ......................., J.
[ ROHINTON FALI NARIMAN ] New Delhi;
August 28, 2015.
ITEM NO.101 COURT NO.14 SECTION III
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. 2798/2006
UNION OF INDIA & ORS. Appellant(s)
VERSUS
M/S. ZENITH SPINNERS Respondent(s)
(With office report)
Date : 28/08/2015 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Rupesh Kumar, Adv. Ms. Shweta Garg, Adv. Mr. Jitin Singhal, Adv. Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. Amar Dave, Adv.
Ms. Ruby Singh Ahuja, Adv. Ms. Deepti, Adv.
Ms. Anisha Mitra, Adv. Mrs Manik Karanjawala, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
(Nidhi Ahuja) (Renu Diwan)
COURT MASTER COURT MASTER
[Signed order is placed on the file.]