This judgment dismissed the Commissioner of Central Excise's appeals against orders passed in Central Excise Appeal Nos. 113 of 2008 and 198, 199 of 2007, as they had no merits in light of a prior Tribunal decision affirmed in Appeal No. 92 of 2006.
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Mgn
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO.113 of 2008
The Commissioner of Central Excise ..Appellant
Vs.
M/s.Vinayak Dyeing Works ...Respondent
Mrs. S.V. Bharucha with Ms. Nisha Valani, for the Appellant. Mr. M.H. Patil, for the Respondent.
WITH CENTRAL EXCISE APPEAL NO.198 OF 2007
The Commissioner of Central Excise ..Appellant Vs. Madhu Textile Industries Ltd. ..Respondent
Mr. P.S. Jetly with Mr. Rajender Kumar, for the Appellant.
Mr. M.H. Patil, for the Respondent.
WITH CENTRAL EXCISE APPEAL NO.199 OF 2007
The Commissioner of Central Excise ..Appellant Vs. Shri Kailash Textile Pvt. Ltd. ...Respondent
Mr. P.S. Jetly with Mr. Rajender Kumar, for the Appellant. Mr. M.H. Patil, for the Respondent.
CORAM : F.I. REBELLO & D.G.KARNIK, JJ.
DATED : 21ST JULY, 2009
P.C.
The question of law which arises in these Appeals is the same to what was in issue in Central Excise Appeal No.92 of 2006. In the instant case all the Appeals were disposed of based on the judgment of the Tribunal in the case of M/s.Bidhata Industries Pvt. Ltd., which was the subject matter of Central Excise Appeal No.92 of 2006 before us. For the reasons set out in the order in Central Excise Appeal No. 92 of 2008 we find no merits in these Appeals which are accordingly dismissed.
(D.G. KARNIK, J.) (F.I. REBELLO, J.)
1 issue framed by the court
Whether the appeals filed by the Commissioner of Central Excise have any merit based on the judgment of the Tribunal and the reported decision in Central Excise Appeal No. 92 of 2006.
Colour shows how this judgement treated each authority
in the case of M/s. Bidhata Industries Pvt. Ltd.Relied on¶18
Central Excise Appeal No.92 of 2006
The Commissioner of Central Excise
M/s. Vinayak Dyeing Works
Madhu Textile Industries Ltd.
Shri Kailash Textile Pvt. Ltd.
F.I. REBELLO
D.G. KARNIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
