Supreme Court - Daily Orders
C.C.E., Chandigarh vs M/S. Shiva Exim Enterprises on 16 July, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS.6517-6518 OF 2005
C.C.E., CHANDIGARH APPELLANT(S)
VERSUS
M/S. SHIVA EXIM ENTERPRISES & ANR. RESPONDENT(S)
O R D E R
Having regard to the findings which are recorded in para 3 of the impugned order, particularly the fact that notice was issued to both the units and it is nowhere pointed out in the show cause notice as to which unit is the principal unit and which is the dummy one, we are of the opinion that Customs, Excise and Service Tax Appellate Tribunal, New Delhi (CESTAT) has rightly held that there could not have been the clubbing of the two units.
These appeals are accordingly dismissed.
.........................,J [A.K. SIKRI] .........................,J [ROHINTON FALI NARIMAN] Signature Not Verified New Delhi;
Digitally signed by DeepakMansukhani Date: 2015.07.23 14:41:36 IST July 16, 2015.
Reason: Digital Signature Card of Mr. Deepak Mansukhani is being used by Mr. Ashok Raj Singh, Court Master.
ITEM NO.105 COURT NO.13 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). 6517-6518/2005
C.C.E., CHANDIGARH Appellant(s)
VERSUS
M/S. SHIVA EXIM ENTERPRISES & ANR. Respondent(s)
Date : 16/07/2015 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. A.K. Panda, Sr. Adv. Mr. Tara Chandra Sharma, Adv. Ms. Shweta Garg, Adv.
Mr. B.K. Prasad, Adv.
For Respondent(s) Mr. Pratap Venugopal, Adv. Ms.Surekha Raman, Adv. Mr.Gaurav Nair, Adv.
Ms. Niharika, Adv.
UPON hearing the counsel the Court made the following O R D E R The civil appeals are dismissed in terms of the signed order.
(Ashok Raj Singh) (Suman Jain) Court Master Court Master (Signed order is placed in the file)