Supreme Court - Daily Orders
Commissioner Of Cgst And Central Excise ... vs M/S Birla Corporation Limited on 3 October, 2023
Author: B.V. Nagarathna
Bench: B.V. Nagarathna
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2023
(@ Diary No(s).33334/2023)
COMMISSIONER OF CGST AND CENTRAL EXCISE
JABALPUR (M.P.) APPELLANT(S)
VERSUS
M/S BIRLA CORPORATION LIMITED RESPONDENT(S)
O R D E R
Delay condoned.
Learned Additional Solicitor General appearing for the appellant submitted that the observations of the Tribunal in paragraph 12 of the impugned final order would become a precedent in subsequent cases as those observations are general in nature and, therefore, would be followed by the Tribunal in other cases.
We do not agree with the said contention of learned ASG for the simple reason that those observations have been made in the context of what has been stated by the Tribunal in paragraph 13 of the impugned final order wherein details of as many as five audits for the relevant periods have been noted by the Tribunal and, therefore, in the facts and circumstances of the said case, the Tribunal held that the Department could not have the benefit of the Signature Not Verified extended period of limitation.
Digitally signed byNeetu Sachdeva Date: 2023.10.04 15:45:30 IST Reason:
Since, the observations in paragraph 12 are relatable to the contd..
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peculiar facts of this case, we think that they cannot be construed to be observations to be applied in general in all cases de hors the facts of the particular cases. With the aforesaid observations, the Civil Appeal is dismissed.
Pending application(s) shall stand disposed of.
………………………………………J. [B.V. NAGARATHNA] ……………………………………J. [UJJAL BHUYAN] NEW DELHI OCTOBER 03, 2023 ITEM NO.10 COURT NO.15 SECTION XVII-A 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(s). 33334/2023 (Arising out of impugned final judgment and order dated 23-03-2023 in EA No. 50799/2021 passed by the Customs Excise Service Tax Appelate Tribunal) COMMISSIONER OF CGST AND CENTRAL EXCISE JABALPUR (M.P.) Petitioner(s) VERSUS M/S BIRLA CORPORATION LIMITED Respondent(s) ( IA No.179254/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.179252/2023-STAY APPLICATION and IA No.179251/2023-CONDONATION OF DELAY IN FILING APPEAL ) Date : 03-10-2023 This petition was called on for hearing today. CORAM :
HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. V.C. Bharati, Adv.
Ms. Monica Benjamin, Adv. Mr. Raghav Sharma, Adv.
Ms. Sansriti Pathak, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.
The Civil Appeal is dismissed in terms of the signed order.
Pending application(s) shall stand disposed of.
(NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) (signed order is placed on the file)