Supreme Court - Daily Orders
Commissioner Of Customs (Appeal) vs M/S Deep Jyoti Wax Traders Pvt. Ltd. on 12 April, 2019
Bench: A.M. Khanwilkar, Ajay Rastogi
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS.202-209 OF 2019
COMMISSIONER OF CUSTOMS (APPEALS) Appellant(s)
VERSUS
M/S DEEP JYOTI WAX TRADERS PVT. LTD. ETC. Respondent(s)
O R D E R
Delay condoned.
Appeal Admitted.
Heard learned counsel for the parties. These appeals take exception to the judgment and order dated 03.05.2018 passed by the Customs Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata in MA Em Nos.75388-75395 of 2018 & Cus. Appeal Nos.75687-75694 of 2018.
For the nature of order that we propose to pass, it is unnecessary to dilate on the factual matrix of the case.
Suffice it to observe that the impugned judgment, in our opinion, is very sketchy and cryptic. It does not deal with Signature Not Verified every Digitally signed by DEEPAK SINGH aspect that ought to be gone into in deciding the Date: 2019.04.23 18:10:35 IST Reason:
statutory appeal both on facts and on law. We refrain from examining the contentions available to the parties on merits 2 and instead relegate the parties before the Appellate Authority for reconsideration of the appeal afresh on its own merits and in accordance with law.
The impugned judgment and order is set aside. The parties are relegated before the Appellate Authority for the reconsideration of the appeal afresh.
The Civil Appeals are allowed in the above terms. Pending applications, if any, stand disposed of.
…...................J (A.M. KHANWILKAR) …...................J (AJAY RASTOGI) New Delhi April 12, 2019 3 ITEM NO.55 COURT NO.9 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 No(s). 202-209/2019 COMMISSIONER OF CUSTOMS (APPEAL) Appellant(s) VERSUS M/S DEEP JYOTI WAX TRADERS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.182781/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.182780/2018-STAY APPLICATION and IA No.182779/2018-CONDONATION OF DELAY IN FILING APPEAL ) Date : 12-04-2019 These appeals were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Appellant(s) Mr. Tushar Mehta, S.G. Mr. Zoheb Hossain, Adv. Ms. Akansha Kaul, Adv. Mr. Rupesh Kumar, Adv. Mr. B. Krishna Prasad, AOR Mr. Chiranjeev Chauhan, Adv. For Respondent(s) Mr. Puneet Jain, Adv.
Mr. Sudhir Mehta, Adv. Ms. Christi Jain, Adv. Mr. Harsh Jain, Adv.
Mr. Abhinav Gupta, Adv. Ms. Ankita Gupta, Adv. Ms. Pratibha Jain, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Appeal admitted.
The Civil Appeals are allowed in terms of the signed order.
Pending applications, if any, stand disposed of.
(DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on the file] 4