Revenue appeal against CESTAT order dismissed as not pressed. Court held duty and penalty non-payable following Supreme Court ruling in S.S.C.L. case.
Appeal dismissed as not pressed for want of cause of action.
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.
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APPELLANT
UNION OF INDIA
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COMMISSIONER,
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CENTRAL EXCISE AND CUSTOMS
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CENTRAL EXCISE BHAWAN
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Versus
RESPONDENT
M/S SOUTHEASTERN COAL FIELD LTD.(SECL) (CEMTRALELECTRICAL& MECHANICAL WORKSHOP) KORBA, DIST-KORBA (C.G.)
APPEAL UNDER SECTION35-G OF THE CENTRAL EXCISE ACT. 1944:
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(Appeal decided by the Principal Bench of CESTAT on 04.08. 2005,a copy of the order received by the Appellant on 25.08. 2005)
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TAX CA.SE_NO. 38 OF 2009
Union of India
Eastem Coalfields Ltd.
APPEAL UNDER SiBCTION 35-G OF THE CEKTR&L BXCI8B ACT. 1944
Mr. Gary Mukhopadhyaya, Advocate tbr the appellant.
ORDBRjORALl {Passed oa 05-07-2012)
PerAbha^ Manofaar Saore. J.
I'his is an appeal filed by the reveaue under Section 35-G of the Ceatral Excise Act, 1944 against fhe order dated 4.8.2005 passed by Custoins, Excise aud Service Tax Appellate Trijbunal in appeal No.E/1837/2001.
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G.Minhajjudin Sd/Judge Abhay Manohar Sapre .Judge
Colour shows how this judgement treated each authority
S.S.C.L. Vs. Commissioner of Central ExciseFollowed¶27
2010 SCC 66 · Who else cites this
1 provisions across 1 enactments
Union of India
M/s Southeastern Coal Field Ltd.
Abhay Manohar Sapre
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
