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Rajasthan High Court - Jaipur

Commissioner Of Central Excise vs M/S Ke C International Ltd on 1 February, 2017

Bench: K.S. Jhaveri, Vinit Kumar Mathur

 HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT
                      JAIPUR
              D.B. Central/Excise Appeal No. 8 / 2008
Commissioner of Central Excise, Jaipur-I,, New Central Revenue
Building, Statue Circle, Jaipur -302 005
                                                        ----Appellant
                              Versus
M/s. KEc International Ltd., Jhotwara Industrial Area, Jaipur (Raj)
                                                    ----Respondent

_____________________________________________________ For Appellant(s) : Mr. Kanishk Gupta For Respondent(s) : Ms. Mahi Yadav _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR 01/02/2017 By way of this appeal the appellant is assailing the judgment and order of the Tribunal, whereby the Tribunal after hearing the parties has decided the issue in favour of the assessee considering the earlier judgment in M/s Sunrise Structural & Engineering Ltd. vs. CCE reported in 2004 (117) ECR 307.

In view of the fact the same was not challenged, in that view of the matter, we see no reason to interfere in the order of the Tribunal.

The issue is answered in favour of assessee against the Department.

The appeal stands dismissed.

(VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. Amit/34