Supreme Court - Daily Orders
C.G. And S.T. C.C.E. And S.T Rohtak vs M/S Som Flavour Masala Pvt. Ltd. on 17 February, 2023
Bench: M.R. Shah, C.T. Ravikumar
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1251 OF 2023
@ D. No. 4508/2023)
C.G. AND S.T. C.C.E. AND S.T ROHTAK Appellant(s)
VERSUS
M/S SOM FLAVOUR MASALA PVT. LTD. Respondent(s)
O R D E R
Delay condoned.
Having heard Mr. N. Venkataraman, learned ASG, appearing for the appellant and having gone through the impugned judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (for short “the Tribunal”) and the reasoning given and, more particularly, the fact that the Revenue failed to establish and prove that the product in question was chewing tobacco, we see no reason to interfere with the impugned judgment and order passed by the Tribunal.
The Appeal stands dismissed.
Pending applications stand disposed of.
...........................J (M.R. SHAH) Signature Not Verified ...........................J Digitally signed by R Natarajan Date: 2023.02.21 (C.T. RAVIKUMAR) 16:17:52 IST Reason:
New Delhi;
February 17, 2023
ITEM NO.22 COURT NO.4 SECTION XVII-A
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). 1251/2023 @ D. No. 4508/2023 C.G. AND S.T. C.C.E. AND S.T ROHTAK Appellant(s) VERSUS M/S SOM FLAVOUR MASALA PVT. LTD. Respondent(s) ( IA No.28858/2023-CONDONATION OF DELAY IN FILING and IA No.28857/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.28856/2023-STAY APPLICATION ) Date : 17-02-2023 This appeal was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Shashank Bajpai, Adv.
Mr. Apoorv Kurup, Adv.
Mr. Raghav Sharma, Adv.
Mr. Shlok Chandra, Adv.
For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.
The Appeal stands dismissed in terms of the signed order.
(R. NATARAJAN) (NAND KISHOR) ASTT. REGISTRAR-cum-PS COURT MASTER (Signed order is placed on the file)