Commissioner of
Central Excise, Mumbai Vs. M/S. Tanzeem Screenarts [2008] INSC 2028 (27
November 2008)
Judgment
IN THE SUPREME COURT
OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7034 OF 2001 Commnr. of
Central Excise, Mumbai-I ...Appellant Versus M/s Tanzeem Screenarts
...Respondent
Dr. ARIJIT PASAYAT, J
1.
Challenge
in this appeal is to the judgment of Customs, Excise and Gold (Control)
Appellate Tribunal, Mumbai (in short `CEGAT'). In this case 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
appeal will be heard afresh by the appropriate bench of CEGAT which is
presently known as Customs, Excise & Service Tax Appellate Tribunal (in
short the `CESTAT').
3.
Since
the matter is pending for long, we request the CESTAT to dispose of the appeal
as early as possible preferably by the end of February, 2009.
4.
The
appeal is allowed.
.................................J.
(Dr. ARIJIT PASAYAT)
................................J.
(P. SATHASIVAM)
...............................J
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