Supreme Court - Daily Orders
M/S. Oswal Cotton Spinning Mills vs Commnr. Of Central Excise, Ludhiana on 15 April, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.6893 of 2004
M/S. OSWAL COTTON SPINNING MILLS Appellant(s)
VERSUS
COMMNR. OF CENTRAL EXCISE, LUDHIANA Respondent(s)
O R D E R
The issue involved in the present appeal is as to whether the appellant, which is 100% EOU, is liable to pay additional duty of excise in respect of the clearances made in the DTA. We find that this issue has been decided by Customs, Excise & Service Tax Appellate Tribunal by relying upon the judgment of Punjab and Haryana High Court in the case of Vardhman Polytex Ltd. v. Union of India [2001 (135) ELT 17].
The aforesaid judgment of the Punjab and Haryana High Court has been over-ruled by this Court in Nahar Industrial Enterprises Ltd. & Ors. v. Union of India & Ors. [(2004) 7 SCC 618] and the question of law formulated above has been decided in favour of the assessee.
Following the judgment in Nahar Industrial Enterprises Ltd. case, this appeal is allowed.
The amount deposited shall be refunded to the appellant as per law.
…....................J. [A.K. Sikri] …....................J. Signature Not Verified Digitally signed by Meenakshi Kohli Date: 2015.04.18 [Rohinton Fali Nariman] 07:33:29 IST Reason: NEW DELHI APRIL 15, 2015 1 ITEM NO.116 COURT NO.13 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). 6893/2004 M/S. OSWAL COTTON SPINNING MILLS Appellant(s) VERSUS COMMNR. OF CENTRAL EXCISE, LUDHIANA Respondent(s) (With office report) Date : 15/04/2015 This appeal was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Jitin Singhal, Adv.
Mr. Rupesh Kumar,Adv.
Ms. Neelam Sharma, Adv.
Ms. Pankhuri Shrivastava, Adv.
For Respondent(s) Mr. A.K. Panda, Sr. Adv.
Mr. Sanjeev Das, Adv.
Mr. Surender Kumar Gupta, Adv. Mr. S. Manchanda, Adv.
Ms. Disha Singh, Adv.
Mr. B.K. Prasad, Adv.
UPON hearing the counsel the Court made the following O R D E R The civil appeal is allowed in terms of the signed order.
(MEENAKSHI KOHLI) (SUMAN JAIN) COURT MASTER COURT MASTER
[Signed Order is placed on the file] 2