M/S. Nu Tech
Packagings Vs. Commissioner of Central Excise [2008] INSC 2030 (27 November
2008)
Judgment
IN THE SUPREME COURT
OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9731 OF 2003 M/s Nu Tech
Packagings ...Appellant Versus Commnr. of Central Excise, Noida ...Respondent
Dr. ARIJIT PASAYAT, J
1.
Challenge
in this appeal is to the judgment of Customs, Excise and Service Tax Appellate
Tribunal, New Delhi (in short `CESTAT'). In this case the CESTAT 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 CESTAT 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 CESTAT.
3.
Since
the matter is pending for long, we request 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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