Supreme Court - Daily Orders
C.C.E., Meerut-I vs M/S. Prem Steels Pvt. Ltd. on 16 July, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 6787 OF 2005
C.C.E., MEERUT-I APPELLANT(S)
VERSUS
M/S. PREM STEELS PVT. LTD. RESPONDENT(S)
O R D E R
The appeal of the respondent was allowed by the Customs, Excise and Service Tax Appellate Tribunal (for short, the “Tribunal”), inter alia, on the ground that the issue involved had already been considered by the Tribunal while remanding the case in Final Order No.A/387-88/99-NB dated 04.05.1999 and, therefore, the appellant could not issue another show-cause notice and levy the excise duty inasmuch the earlier proceedings which had attained finality operate as res judicata. We entirely agree with the aforesaid conclusion arrived at by the Tribunal and find no merits in this appeal.
This civil appeal is accordingly dismissed.
.........................,J [A.K. SIKRI] Signature Not Verified Digitally signed by Deepak Mansukhani Date: 2015.07.23 14:22:00 IST Reason: Digital Signature Card of Mr. Deepak Mansukhani is being used by Mr. Ashok Raj singh, Court Master. .........................,J [ROHINTON FALI NARIMAN] New Delhi;
July 16, 2015.
ITEM NO.109 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). 6787/2005 C.C.E., MEERUT-I Appellant(s) VERSUS M/S. PREM STEELS PVT. LTD. Respondent(s) (with office report) Date : 16/07/2015 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. Arijit Prasad Adv. Ms. Sunita Rani Ms. Shirin Kajuria, Adv. Mr. B.K. Prasad, Adv.
For Respondent(s) Mr. R.Santhanam, Adv. Mr. A.P. Sinha, Adv.
Ms. Neeru Vaid,Adv.
UPON hearing the counsel the Court made the following O R D E R The civil appeal is dismissed in terms of the signed order.
(Ashok Raj Singh) (Suman Jain)
Court Master Court Master
(Signed order is placed in the file)