Appellant challenged the Tribunal order. Respondent sought rectification, faced rejection, then filed a Writ Petition. This Court remanded for rehearing; Tribunal recalled original order per Evershine case law.
Appeal dismissed as it does not survive due to recall of impugned order by Appellate Tribunal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
25-CEXA-216-06.doc
Sharayu .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 216 OF 2006
The Commissioner of Central Excise …Appellant
Versus
M/s. Eversmile Pre-Fab Pvt.Ltd. …Respondent
Ms. P.S. Cardozo, a/w Ms. Raju R. Thakkar, for the Appellant.
Mr. Makrand Gandhi, a/w Mr. Rakesh Sawant, for the Respondent.
CORAM : ABHAY S. OKA AND RIYAZ I. CHAGLA, JJ. DATE : 16 August 2017
ORDER :
the judgment and order dated 27 January 2006 passed by the Custom, Excise and Service Tax Appellate Tribunal (for short
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25-CEXA-216-06.doc
“ Appellate Tribunal ”). The learned Counsel appearing for the Respondent at the outset placed on record a photo copy of Fresh Certificate of Incorporation of the Respondent Company consequent on change of name. The name of the Respondent is now “Conwood Pre-Fab Private Limited”.
1(2009)235 ELT 157 (Tr-Mumbai)
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25-CEXA-216-06.doc
accordingly, disposed of.
[RIYAZ I. CHAGLA J.] [ABHAY S. OKA, J.]
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2 issues framed by the court
Whether the appeal survives after the Appellate Tribunal recalled the judgment order in accordance with law laid down in Evershine Pre-Fab Pvt.Ltd.
Whether the present appeal which is based on the challenged order requires re-adjudication following disposal of writ petition.
Colour shows how this judgement treated each authority
Evershine Pre-Fab Pvt.Ltd. Vs. Commissioner of C. Ex., Thane-IIRelied on¶17
Evershine Pre-Fab Pvt.Ltd. Vs. Commissioner of C. Ex., Thane-II (2009) 235 ELT 157 (Tr-Mumbai)
The Commissioner of Central Excise
M/s. Eversmile Pre-Fab Pvt.Ltd.
Abhay S. Oka
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
