M/S L and T Construction Equipment Ltd. v. the Commissioner of Central Tax
Case brief
What is this about?
L and T Construction Equipment Ltd (formerly L and T Komatsu Ltd) v Commissioner, Central Tax, Bangalore North Commissionerate; CEA No. 7 of 2023, High Court of Karnataka (DB: Krishna S Dixit & Ramachandra D. Huddar JJ.), decided 11-03-2025; appeal under Section 35-G Central Excise Act 1944 challenging CESTAT Final Order No.20278 dated 10.08.2022 in Appeal No.E28106/2013 (Common Order 20273-20280/2022); parity with companion appeal CEA No.1/2023 between same parties; like cases decided alike; no special circumstance; appeal allowed; CESTAT order set at naught; matter remanded for consideration afresh; all contentions kept open; no costs.
What did the court decide?
Appeal allowed; impugned CESTAT Final Order No.20278 dated 10.08.2022 set at naught; matter remanded for consideration afresh with all contentions of the parties kept open; no costs.