The Principal Commissioner C.C.E. Raipur v. M/S Prime Ispat Limited

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 130 of 2017 (Arising out of order dated 31.1.2017 in Final Order No.A/50652/2017-EX[DB] of the learned Customs, Excise, Service Tax Appellate Tribunal) The Principal Commissioner C.C.E. Raipur Central Excise Building, Dahamtari Road Tikrapara, Raipur, Chhattisgarh.

---- Appellant

Versus

M/s Prime Ispat Limited Village- Bana, Hirapur Road, Tendua, Raipur, Chhattisgarh.

---- Respondent ___________________________________________________________________ For Appellant : Shri Vinay Pandey, Advocate.

___________________________________________________________________ Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Sharad Kumar Gupta, Judge.

Order on Board Per Thottathil B. Radhakrishnan, Chief Justice 30/08/2017 1.

We have heard the learned counsel for the Appellant/Revenue. 2.

The impugned order of Customs, Excise, Service Tax Appellate Tribunal; for short 'CESTAT'; has been issued fundamentally noticing that the goods in question were those which went in through the manufacturing process. This is clear from the decisions of the Department which were impeached before the CESTAT. 3.

With that, we cannot but hold that no substantial question of law arises for decision in this appeal having regard to the CESTAT's decisions referred to by it and also the judgment of this Court in Tax Case No.30 of 2017 rendered on 19.7.2017. For the aforesaid reasons, the appeal fails. 4.

In the result, the appeal is dismissed in limine. Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) CHIEF JUSTICE JUDGE Anu