Commissioner of
Central Excise, Bangalore Vs. M/S. Rajhans Enterprises & ANR. [2008] INSC
2027 (27 November 2008)
Judgment
IN THE SUPREME COURT
OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 3477-3478 OF 2001
Commnr. Of Central Excise, Bangalore-II ...Appellant Versus M/s Rajhans
Enterprises and Anr. ...Respondents
Dr. ARIJIT PASAYAT, J
1.
Challenge
in these appeals is to the judgment of Customs, Excise and Gold (Control)
Appellate Tribunal, South Zonal Bench, Chennai (in short `CEGAT'). In these
cases the CEGAT followed the order passed in the case of Srikumar Agencies who
was one of the respondents in Civil Appeal Nos. 4872-4892 of 2000. By our
separate judgment today in Civil Appeal Nos. 4872-4892 of 2000, we have set
aside the order of CEGAT and remitted the matter to it to be dealt with afresh.
The decision in the said case shall apply to the facts of the present case.
2.
The
appeals will be heard afresh by the appropriate bench of CEGAT which is
presently known as Customs, Excise & Service Tax Appellate Tribunal (in
short `CESTAT').
3.
Since
the matter is pending for long, we request the CESTAT to dispose of the appeals
as early as possible preferably by the end of February, 2009.
4.
The
appeals are allowed.
.................................J.
(Dr. ARIJIT PASAYAT)
................................J.
(P. SATHASIVAM)
...............................J
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