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Supreme Court - Daily Orders

Commissioner Of Central Excise, Noida vs M/S. Midi Extrusions Ltd. on 23 March, 2015

Bench: A.K. Sikri, Rohinton Fali Nariman

     ITEM NO.104                               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).    8812/2003

     COMMISSIONER OF CENTRAL EXCISE, NOIDA                              Appellant(s)

                                                     VERSUS

     M/S. MIDI EXTRUSIONS LTD.                                          Respondent(s)

     (with appln. (s) for early hearing and ex-parte stay and office
     report)

     Date : 23/03/2015 This appeal was 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.
                                        Ms.   Binu Tamta,Adv.
                                        Ms.   Shirin Khajuria,Adv.
                                        Ms.   Nisha Bagchi,Adv.
                                        Mr.   B. Krishna Prasad,Adv.

     For Respondent(s)                  Mr. Vivek Kohli,Adv.
                                        Mr. Ashwani Sharma,Adv.
                                        Mr. Subramonium Prasad,Adv.

                           UPON hearing the counsel the Court made the following
                                              O R D E R

The appeal is dismissed in terms of the signed order.

                            (SUMAN WADHWA)                       (SUMAN JAIN)
                              AR-cum-PS                          COURT MASTER

(SIGNED ORDER IS PLACED ON THE FILE) Signature Not Verified Digitally signed by Suman Wadhwa Date: 2015.03.24 11:31:05 IST Reason: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8812 OF 2003 Commnr. Of Central Excise, Noida Appellant(s) VERSUS M/s. Midi Extrustions Ltd. Respondent(s) O R D E R After going through the order of the CEGAT minutely and hearing the counsel for both the parties, we are of the opinion that in view of the finding of fact is arrived at by the Tribunal holding that the Revenue had not been able to substantiate the allegation that respondents were taking certain advances from M/s. White Metals it had an effect of depressing the price at which the goods were not delivered to M/s. White Metals. This is a pure finding of fact and does not call for any interference.

The appeal is accordingly dismissed.

…............................J. (A.K. SIKRI) …............................J. (ROHINTON FALI NARIMAN) New Delhi;

Date: 23.3.2015.