M/S Pneumatic Power Tools And Co. v. Commissioner, Central Excise, Raipur

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 138 of 2017 • M/s Pneumatic Power Tools & Co. A Partnership Firm Having Its Office At A. K. Point, Room No. 13, 2nd Floor, 68 B A. P. C. Road, Kolkata 492001 ---- Petitioner

Versus

• Commissioner, Central Excise, Raipur Central Excise Building, Dhamtari Road, Tikrapara, Raipur 492001 ---- Respondent And TAXC No. 139 Of 2017 • M/s Pneumatic Power Tools & Co. A Partnership Firm Having Its Office At A.K.Point, Room No.13, 2nd Floor, 68B A.P.C. Road, Kolkata 700009 ---- Petitioner Vs • Commissioner, Central Excise, Raipur Central Excise Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh 492001 ---- Respondent For Petitioner Shri Romir S. Goyal and Shri Karan Sachdev, Advocates.

For Respondent Shri Vinay Pandey, Advocate.

Hon'ble Shri Justice Prashant Kumar Mishra Hon'ble Shri Justice Ram Prasanna Sharma Order On Board 09.01.2018

1. In course of hearing when it was brought to the notice of the

appellant that on an earlier occasion the matter in issue was dealt with by the Delhi High Court, learned counsel would propose to permit the appellant to withdraw these appeals with liberty to move the same in view of the order passed by the Delhi High Court.

2. Particularly in view of the fact that on an earlier occasion the matter was agitated before the Delhi High Court but the same was withdrawn, however, the Delhi Court allowed 8 weeks time to make the required pre-deposit which was later on extended by further 6 weeks but the deposit of entire principle amount together with the part interest was made only on 20th March, 2015, we permit withdrawal of the appeals with liberty to agitate the matter appropriately.

3. Accordingly, both the appeals are dismissed as withdrawn with liberty prayed for.

Sd/- Sd/- Judge Judge Prashant Kumar Mishra Ram Prasanna Sharma Akhilesh