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Supreme Court - Daily Orders

Commissioner Of Central Excise And ... vs Murlidhar Horticulture Pvt. Ltd. on 14 October, 2019

Bench: Arun Mishra, S. Ravindra Bhat

                                           IN THE SUPREME COURT OF INDIA
                                            CIVIL APPELLATE JURISDICTION



                             CIVIL APPEAL………………………...(DIARY NO(S). 30951/2019)



     COMMISSIONER OF CENTRAL EXCISE AND
     SERVICE TAX AHMEDABAD III                                             APPELLANT(S)


                                                    VERSUS


     MURLIDHAR HORTICULTURE PVT. LTD.                                  RESPONDENT(S)



                                                O R D E R

1. Delay condoned.

2. Considering the low tax effect, in view of instructions dated 22.08.2019 issued by the Director (Review), Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell), New Delhi, the appeal is dismissed.

3. However, the question of law is kept open.

4. Pending application(s), if any, shall stand disposed of.

...........................J. [ARUN MISHRA] ...........................J. [S. RAVINDRA BHAT] NEW DELHI;

OCTOBER 14, 2019.

Signature Not Verified

Digitally signed by
NARENDRA PRASAD
Date: 2019.10.17
16:18:19 IST
Reason:
ITEM NO.17                 COURT NO.4                  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). 30951/2019) (Arising out of impugned final judgment and order dated 25-03-2019 in AN No. 10330/2018 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad) COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AHMEDABAD III APPELLANT(S) VERSUS MURLIDHAR HORTICULTURE PVT. LTD. RESPONDENT(S) (IA No.152424/2019-CONDONATION OF DELAY IN FILING and IA No.152422/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.152423/2019-EX-PARTE STAY) Date : 14-10-2019 This petition was called on for hearing today. CORAM :

HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. Aman Lekhi,ASG Mr. Shekhar Vyas,Adv. Ms. Seema Bengani,Adv. Mr. B. Krishna Prasad, AOR Mr. Anas Zaid,Adv.
For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.
The appeal is dismissed in terms of the signed order.


(NARENDRA PRASAD)                               (SANTOSH KUMAR)
  COURT MASTER                                    COURT MASTER

(Signed order is placed on the file)