Supreme Court - Daily Orders
Commissioner Of Central Excise Customs ... vs Salora Components Pvt. Ltd. on 5 July, 2019
Bench: D.Y. Chandrachud, Indira Banerjee
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Civil Appeal No(s). of 2019
Diary No. 18783/2019
Commissioner of Central Excise, Customs and
Service Tax, Ahmedabad III Appellant(s)
VERSUS
Salora Components Pvt. Ltd. Respondent(s)
ORDER
Delay condoned.
We are in agreement with the view of the Customs, Excise and Service Tax Appellate Tribunal1 that there was substantial compliance on the part of the respondent in regard to the conditions prescribed for availing the benefit of the exemption notification for converting the 100 per cent Export Oriented Unit as a Domestic Tariff Area Unit.
The Tribunal having allowed the benefit of the notification, we are not inclined to entertain the Civil Appeal, in the facts and circumstances of the present case.
The Civil Appeal is accordingly, dismissed. Pending application(s), if any, shall stand disposed of..
…..…………................................J. (Dr. Dhananjaya Y. Chandrachud) Signature Not Verified Digitally signed by .…………………………...............J. (Indira Banerjee) MANISH SETHI Date: 2019.07.08 17:46:16 IST Reason:
New Delhi July 5, 2019 1 “Tribunal” ITEM NO.13 COURT NO.10 SECTION XVII 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). 18783/2019 (Arising out of impugned final judgment and order dated 29-11-2018 in AN No. 40/2009 29-11-2018 in AN No. 41/2009 29-11-2018 in AN No. 51/2009 29-11-2018 in AN No. 52/2009 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench At Ahmedabad) COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, AHMEDABAD III Petitioner(s) VERSUS SALORA COMPONENTS PVT. LTD. Respondent(s) (FOR ADMISSION and IA No.92251/2019-CONDONATION OF DELAY IN FILING APPEAL ) Date : 05-07-2019 This petition was called on for hearing today.
CORAM :
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Mr. K.M. Nataraj, ASG Mr. Shailesh Madiyal, Adv.
Mr. Deepak Prakash, Adv.
Mr. Kartik Anand, Adv.
Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The Civil Appeal is dismissed in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
(MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)