Supreme Court - Daily Orders
Commnr. Of Central Excise, ... vs M/S. Glaxo Smithkline Asia (P) Ltd. on 17 April, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS. 6370-6377 OF 2004
COMMISSIONER OF CENTRAL EXCISE,
VISAKHAPATNAM ... Appellant
VERSUS
M/S. GLAXO SMITHKLINE ASIA (P) LTD.& ORS ... Respondents
WITH
CIVIL APPEAL NO. 3249 OF 2006
CIVIL APPEAL NO. 5118 OF 2006
O R D E R
We find from the reading of the order of the Customs, Excise and Service Tax Appellate Tribunal that not only a specific finding of fact is arrived at to the effect that M/s Southern Drugs and Pharmaceuticals (hereinafter referred to as M/s SDP for short), with which the respondent entered into Memorandum of Understanding, is a separate manufacturing unit established of its own with its own finances, land, etc., even the dealings between the respondent and M/s SDP were on arms' length basis. On these findings, we are of the opinion that the order of the Tribunal does not call for any interference. The appeals are, accordingly, dismissed.
........................., J. [ A.K. SIKRI ] Signature Not Verified Digitally signed by Meenakshi Kohli Date: 2015.05.02 10:48:58 IST Reason: ........................., J.
New Delhi; [ ROHINTON FALI NARIMAN ] April 17, 2015.
ITEM NO.103 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(s). 6370-6377/2004
COMMNR. OF CENTRAL EXCISE, VISAKHAPATNAM Appellant(s)
VERSUS
M/S. GLAXO SMITHKLINE ASIA (P) LTD.& ORS Respondent(s)
(with office report)
WITH
C.A. No. 3249/2006
(With appln(s) for condonation of delay in filing appeal and office report) C.A. No. 5118/2006 (With appln(s) for stay and Office Report) Date : 17/04/2015 These appeals were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Mr. Ajay Sharma, Adv.
Ms. Nisha Bagchi, Adv.
Ms. Binu Tamta, Adv.
Mr. R. Harishanker, Adv.
Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. V. Sridharan, Sr. Adv.
Mr. M. P. Devanath, Adv.
Mr. Vivek Sharma, Adv.
Ms. L. Charanaya, Adv.
Mr. Aditya Bhattacharya, Adv. Mr. R. Ramchandran, Adv.
Mr. Hemant Bajaj, Adv.
Mr. Ambarish Pandey, Adv.
Mr. Rajesh Kumar, Adv.
Mr. Anandh K., Adv.
UPON hearing the counsel the Court made the following O R D E R The appeals are dismissed in terms of the signed order.
(Nidhi Ahuja) (Suman Jain)
COURT MASTER COURT MASTER
[Signed order is placed on the file.]