Supreme Court - Daily Orders
Commr.Of Central Excise vs M/S Mattel Toys(I) Pvt. Ltd. on 4 September, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 5278 OF 2006
COMMISSIONER OF CENTRAL EXCISE ... Appellant
VERSUS
M/S MATTEL TOYS(I) PVT. LTD. ... Respondent
O R D E R
There are two hurdles in the way of appellant insofar as the present appeal is concerned. Not only the show cause notices issued are held to be time barred by the Customs, Excise and Service Tax Appellate Tribunal and rightly so, but we also find that the order was passed on the basis of test reports and in spite of specific request of the assessee for giving them an opportunity to cross-examine the witnesses, the opportunity was denied to the assessee thereby infringing the principles of natural justice.
This appeal, therefore, fails and is, accordingly, dismissed.
........................, J.
[ A.K. SIKRI ] ........................, J.
[ ROHINTON FALI NARIMAN ] New Delhi;
September 04, 2015.
Signature Not Verified Digitally signed by Gulshan Kumar Arora Date: 2015.09.10 18:14:13 IST Reason: ITEM NO.110 COURT NO.14 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. 5278/2006 COMMR.OF CENTRAL EXCISE Appellant(s) VERSUS M/S MATTEL TOYS(I) PVT. LTD. Respondent(s)
Date : 04/09/2015 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. Yashank Adhyaru, Sr. Adv. Mr. Sanjai Kumar Pathak, Adv. Ms. Rashmi Malhotra, Adv. Mr. Rupesh Kumar, Adv. Mr. Aviral Kashyap, Adv. Mr. Jitin Singhal, Adv. Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. Tarun Jain, Adv.
Mr. Shankey Agrawal, Adv. Mr. Pawanshree Agrawal, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
(Nidhi Ahuja) (Renu Diwan)
COURT MASTER COURT MASTER
[Signed order is placed on the file.]