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Commissioner Of Central Excise ... vs Shakshi Makfin Pvt. Ltd. Etc. on 12 September, 2023

Bench: S. Ravindra Bhat, Aravind Kumar

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                                           IN THE SUPREME COURT OF INDIA
                                            CIVIL APPELLATE JURISDICTION

                                          CIVIL APPEAL NOS.6004­6048/2023
                                        (@CIVIL APPEAL DIARY NO.32189/2019)


     COMMISSIONER OF CENTRAL EXCISE PANCHKULA                                       Appellant(s)

                                                              VERSUS

     SHAKSHI MAKFIN PVT. LTD. ETC.                                                  Respondent(s)


                                                        O R D E R

1. Delay condoned.

2. Having heard learned counsel appearing for the appellant at a considerable length and after carefully perusing the material placed on record, we are not inclined to interfere with the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh.

3. The Civil Appeals are, accordingly, dismissed.

4. Pending application also stands disposed of.

...................J (S. RAVINDRA BHAT) Signature Not Verified ...................J Digitally signed by VISHAL ANAND (ARAVIND KUMAR) NEW DELHI;

Date: 2023.09.20 18:25:19 IST Reason:

12TH SEPTEMBER, 2023.

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ITEM NO.17                COURT NO.8                 SECTION XVII­A

               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.32189/2019 (Arising out of impugned final judgment and order dated 16­12­2015 in AN No. 1303/2009 16­12­2015 in AN No. 1304/2009 16­12­2015 in AN No. 1305/2009 16­12­2015 in AN No. 1306/2009 16­12­2015 in AN No. 1307/2009 16­12­2015 in AN No. 1308/2009 16­12­2015 in AN No. 1309/2009 16­12­2015 in AN No. 1380/2009 16­12­2015 in AN No. 1549/2009 16­12­2015 in AN No. 1550/2009 16­12­2015 in AN No. 1551/2009 16­12­2015 in AN No. 1552/2009 16­12­2015 in AN No. 1553/2009 16­12­2015 in AN No. 1554/2009 16­12­2015 in AN No. 1555/2009 16­12­2015 in AN No. 1556/2009 16­12­2015 in AN No. 1557/2009 16­12­2015 in AN No. 1558/2009 16­12­2015 in AN No. 1559/2009 16­12­2015 in AN No. 1560/2009 16­12­2015 in AN No. 1582/2009 16­12­2015 in AN No. 1583/2009 16­12­2015 in AN No. 1584/2009 16­12­2015 in AN No. 1585/2009 16­12­2015 in AN No. 1586/2009 16­12­2015 in AN No. 1587/2009 16­12­2015 in AN No. 1588/2009 16­12­2015 in AN No. 1589/2009 16­12­2015 in AN No. 1590/2009 16­12­2015 in AN No. 1591/2009 16­12­2015 in AN No. 1592/2009 16­12­2015 in AN No. 1593/2009 16­12­2015 in AN No. 1594/2009 16­12­2015 in AN No. 1649/2009 16­12­2015 in AN No. 1650/2009 16­12­2015 in AN No. 1651/2009 16­12­2015 in AN No. 1652/2009 16­12­2015 in AN No. 1653/2009 16­12­2015 in AN No. 1654/2009 16­12­2015 in AN No. 1655/2009 16­12­2015 in AN No. 1656/2009 16­12­2015 in AN No. 1657/2009 16­12­2015 in AN No. 1658/2009 16­12­2015 in AN No. 1659/2009 16­12­2015 in AN No. 1660/2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh) COMMISSIONER OF CENTRAL EXCISE PANCHKULA Petitioner(s) VERSUS SHAKSHI MAKFIN PVT. LTD. ETC. Respondent(s) (IA No. 175417/2019 ­ CONDONATION OF DELAY IN FILING APPEAL, IA No. 175418/2019 ­ CONDONATION OF DELAY IN REFILING APPEAL & IA No. 175419/2019 ­ STAY APPLICATION) Date : 12­09­2023 These matters were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE ARAVIND KUMAR  3 For Petitioner(s) Mr. Rupesh Kumar, Adv.

Mr. Mukesh Kumar Maroria, AOR Mr. Vanshaja Shukla, Adv. Mr. V.C. Bharathi, Adv. Mr. Shashank Bajpai, Adv. Mr. Prashant Singh II, Adv. Mr. Uday Khanna, Adv.

Mr. Debojyoti Mukhopadhyay, Adv. For Respondent(s) Mr. Alok Yadav, Adv.

Mr. Ajay Aggarwal, Adv. Mr. Naveen Kumar Bindal, Adv. Mr. Mukul Singla, Adv.

Mr. Rajan Narain, AOR UPON hearing the counsel the Court made the following O R D E R

1. Delay condoned.

2. The Civil Appeals are dismissed, in terms of the signed order.

3. Pending application also stands disposed of.

  (VISHAL ANAND)                                  (BEENA JOLLY)
ASTT. REGISTRAR­cum­PS                          COURT MASTER (NSH)

(Signed Order is placed on the file)