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Commr.Of Central Excise Rajkot vs M/S Sogo Ceramics Pvt. Ltd. on 27 October, 2020

Bench: Chief Justice, A.S. Bopanna, V. Ramasubramanian

                                       IN THE SUPREME COURT OF INDIA

                                       CIVIL APPELLATE JURISDICTION

                                   CIVIL APPEAL NO(S). 9285-9286 OF 2014


      COMMR.OF CENTRAL EXCISE RAJKOT                                        … Appellant(s)

                                                     VERSUS

      M/S SOGO CERAMICS PVT. LTD. & ANR.                                    … Respondent(s)

                                                     WITH

      CIVIL      APPEAL     NOS.9859-9862/2014,    6713/2015,     5450-
      5452/2016,5166/2017, 15612/2017, 4593/2017, 5419/2017, 11217/2017
      AND 19946/2017



                                                   O R D E R

In terms of the change brought in the litigation policy of the Government deciding to withdraw all the matters pending for adjudication before this Court in which tax effect/revenue involved is less than Rs.02 crores, learned counsel for the appellant(s) seek leave of this Court to withdraw the Appeals.

The Appeals are dismissed as withdrawn. The questions of law are left open.

……………………………………………………,CJI (S.A. Bobde) …………………………………………………………,J (A.S. Bopanna) Signature Not Verified Digitally signed by GULSHAN KUMAR ARORA Date: 2020.10.29 16:42:07 IST Reason: ……………………………………………………,CJI (V. Ramasubramanian) New Delhi;

October 27, 2020.

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ITEM NO.17 to 26     Court 1 (Video Conferencing)        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). 9285-9286/2014 COMMR.OF CENTRAL EXCISE RAJKOT Appellant(s) VERSUS M/S SOGO CERAMICS PVT. LTD. & ANR. Respondent(s) (OFFICE REPORT FOR DIRECTIONS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 5/2014 - STAY APPLICATION) CIVIL APPEAL NO. 9859-9862 OF 2014 ([OFFICE REPORT FOR DIRECTIONS] IA No. 5/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 13/2014 - STAY APPLICATION) CIVIL APPEAL NO. 6712-6713 OF 2015 [OFFICE REPORT FOR DIRECTIONS] CIVIL APPEAL NO. 5450-5452 OF 2016 [OFFICE REPORT FOR DIRECTIONS] CIVIL APPEAL NO. 5166 OF 2017 [ OFFICE REPORT FOR DIRECTIONS ] CIVIL APPEAL NO. 15612 OF 2017 [ OFFICE REPORT FOR DIRECTIONS ] CIVIL APPEAL NO. 4593 OF 2017 [ OFFICE REPORT FOR DIRECTIONS ] CIVIL APPEAL NO. 5419 OF 2017 [ OFFICE REPORT FOR DIRECTIONS ] CIVIL APPEAL NO. 11217 OF 2017 [ OFFICE REPORT FOR DIRECTIONS ] CIVIL APPEAL NO. 19946 OF 2017 [ OFFICE REPORT FOR DIRECTIONS ] Date : 27-10-2020 These matters were called on for hearing today.

CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.S. BOPANNA HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN For Appellant(s) Mr. K.M. Nataraj, ASG  3 Mr. Balbir Singh, ASG Mr. Jayant Sud, ASG Mr. R.S. Suri, ASG Mr. V. Venkataraman, ASG Mr. A.K. Panda, Sr. Adv.

Mr. Vatsal Joshi, Adv.

Mr. Rupesh Kumar, Adv.

Mr. Shailesh Madiyal, Adv. Ms. Garima Prasad, Adv.

Mr. Merusagar Samntray, Adv. Mr. Deepak Prakash, Adv.

Ms. Akanksha Kaul, Adv.

Ms. Nisha Bagchi, Adv.

Mr. P.V. Yogeshwaran, Adv. Mr. Adit Khorana, Adv.

Mr. Navanjay Mahapatra, Adv. Mr. S.A. Haseeb, Adv.

Mr. Shirin Kajuria, Adv.

Mr. Divyansh Rathi, Adv.

Mr. Nachiketa Joshi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Mahesh Agarwal, Adv.

Mr. Ankur Saigal, Adv.

Ms. Tuhina Srivastava, Adv.

Mr. Saishir Divatia, Adv. Mr. E. C. Agrawala, AOR Ms. Aruna Gupta, AOR Mr. V. Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, Adv. Mr. Aditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv.

Ms. Mounica Kasturi, Adv. Mr. R. Parthasarathy, AOR Mr. Punit Dutt Tyagi, AOR Mr. Bhargava V. Desai, AOR Mr. Anil Makhija, Adv.

Ms. Aditi Diwan, Adv.

Mr. P. somasundaram, AOR Mr. Sudhir Malhotra, Adv. Mr. Sanjeev Malhotra, AOR Mr. Mehfooz A. Nazki, AOR Mr. Polanki Gowtham, Adv. Mr. Amitabh Sinha, Adv.

Mr. Shrey Sharma, Adv.

Mr. V. Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, Adv. Mr. Aditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv.

Ms. Mounica Kasturi, Adv. Mr. Punit Dutt Tyagi, Adv.

UPON hearing the counsel the Court made the following O R D E R In terms of the change brought in the litigation policy of the Government deciding to withdraw all the matters pending for adjudication before this Court in which tax effect/revenue involved is less than Rs.02 crores, learned counsel for the appellant(s) seek leave of this Court to withdraw the Appeals.

The Appeals are dismissed as withdrawn. The questions of law are left open.

(GULSHAN KUMAR ARORA) (INDU KUMARI POKHRIYAL) AR-CUM-PS ASSISTANT REGISTRAR (Signed order is placed on the file)