Central excise appeal against a CESTAT order upholding concurrent findings of the adjudicating authority and Commissioner (Appeals). The High Court found no substantial question of law involved and dismissed the appeal at the admission stage along with all pending applications.
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.
OD – 15
ORDER
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE
CEXA/26/2018 IA NO: GA/1/2018 (Old No:GA/637/2018) M/S. HIGH TENSION ELECTRICAL INDUSTRIES VS.
THE COMMISSIONER OF CENTRAL EXCISE, KOLKATA - II COMMISSIONERATE
BEFORE :
THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND
THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 12th April 2024.
Appearance: Mr. N. K. Chowdhury, Advocate Mr. Nilotpal Chowdhury, Advocate … for the appellant.
Mr. Bhaskar Prosad Banerjee, Advocate Mr. Abhradip Maity, Advocate … for the respondent.
2
dismissed at the admission stage. All pending applications also stand dismissed.
(SURYA PRAKASH KESARWANI, J.)
(RAJARSHI BHARADWAJ, J.)
S. Kumar
1 issue framed by the court
Whether any substantial question of law arose from the concurrent factual findings of the adjudicating authority, Commissioner (Appeals) and CESTAT in the central excise matter.
M/S. High Tension Electrical Industries
The Commissioner of Central Excise, Kolkata - II Commissionerate
Surya Prakash Kesarwani
Rajarshi Bharadwaj
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
