Orissa High Court
M/S. Oriclean Private Ltd. Cuttack vs Commissioner Of Central Excise on 7 July, 2023
Author: Arindam Sinha
Bench: Arindam Sinha
IN THE HIGH COURT OF ORISSA AT CUTTACK
OTAPL No.5 of 2017
M/s. Oriclean Private Ltd. Cuttack .... Appellant
Mr. K.K. Acharya, Advocate
-Versus-
Commissioner of Central Excise, .... Respondent
Customs & Service Tax,
Bhubaneswar-1
Mr. T.K. Satapathy, Advocate
Senior Standing Counsel
for Income Tax Department
CORAM:
JUSTICE ARINDAM SINHA
JUSTICE SANJAY KUMAR MISHRA
ORDER
07.07.2023 Order No.
05. 1. Mr. Acharya, learned advocate appears on behalf of appellant/dealer. He submits, his client stood covered by clause
(i) in notification no.41/97-ST dated 5th November, 1997. The notification was in force between 16th November, 1997 to 1st June, 1998 (both days inclusive). He hands up extract from Finance Act, 2003 containing section 160 being amendments to said notification issued under section 93 of Act 32 of 1994 (Finance Act, 1994). He submits, thereby clause (i) in the notification stood amended retrospectively to exempt those Page 1 of 2 factories registered as small scale industries from the liability thereunder.
2. His client has permanent registration as a small scale industry conferred by the State. He refers to the substantial questions of law framed by coordinate Bench on order dated 15th December, 2022 and submits, the questions be answered in favour of his client.
3. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of the department and prays for adjournment.
4. List on 25th July, 2023.
(Arindam Sinha)
Judge
(S. K. Mishra)
pcd Judge
Signature Not Verified
Digitally Signed
Signed by: PADMA CHARAN DASH
Reason: Authentication
Location: ORISSA HIGH COURT, CUTTACK Date: 08-Jul-2023 16:22:13 Page 2 of 2