Supreme Court - Daily Orders
M/S A.R.S & Co vs Commr.Of Central Excise,Trichy on 8 September, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 4766 OF 2006
M/S. A.R.S & CO. ... Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE,TRICHY ... Respondent
WITH
CIVIL APPEAL NO. 4915 OF 2006
O R D E R
Going through the matter, particularly, the judgment of the Customs, Excise and Service Tax Appellate Tribunal and hearing the learned counsel for the parties, we are of the view that the matter is squarely covered by the judgment of this Court in 'Crane Betel Nut Powder Works v. CCE, Tirupathi' [2007 (210) ELT 171] which has been followed in 'Satnam Overseas Ltd. v. CCE, New Delhi' [2015 (318) ELT 538] as well as 'Servo Med Industries Pvt. Ltd. v. CCE, Mumbai' [2015 (319) ELT 578] This appeal is squarely covered in favour of the assessee. The appeal is, accordingly, allowed. Signature Not Verified
As a consequence, refund, if any, admissible to the Digitally signed by Gulshan Kumar Arora Date: 2015.09.17 18:03:24 IST Reason: appellant shall be given in accordance with law. C.A. No. 4766/2006 etc. 1 CIVIL APPEAL NO. 4915 OF 2006 The appeal stands disposed of in terms of the aforesaid order passed in Civil Appeal No. 4766 of 2006.
........................., J.
[ A.K. SIKRI ] ........................., J.
[ ROHINTON FALI NARIMAN ] New Delhi;
September 08, 2015.
C.A. No. 4766/2006 etc. 2 ITEM NO.105 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. 4766/2006 M/S A.R.S & CO Appellant(s) VERSUS COMMR.OF CENTRAL EXCISE,TRICHY Respondent(s) (With office report) WITH
C.A. No. 4915/2006 (With Office Report) Date : 08/09/2015 These matters 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. V. Lakshmikumaran, Adv.
Mr. M. P. Devanath, Adv.
Mr. Vivek Sharma, Adv.
Ms. L. Charanaya, Adv.
Mr. R. Ramchandran, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Hemant Bajaj, Adv.
Mr. Anandh K., Adv.
For Respondent(s) Mr. A. K. Panda, Sr. Adv.
Mr. Arijit Prasad, Adv.
Mr. Subhas C. Acharya, Adv. Mr. Nischal Kr. Neeraj, Adv. Mr. B. Krishna Prasad, Adv.
UPON hearing the counsel the Court made the following O R D E R Civil Appeal No. 4766/2006 Civil Appeal No. 4766 of 2006 is allowed and Civil Appeal No. 4915 of 2006 is disposed of in terms of the signed order.
(Nidhi Ahuja) (Renu Diwan)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] C.A. No. 4766/2006 etc. 3