The Principal Commissioner Cce, Raipur v. Ms C.G. Ispat Private Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No.143 of 2017 (Arising out of order dated 31.1.2017 in Final Order No.A/50704/2017-EX[DB] of the learned Customs, Excise, Service Tax Appellate Tribunal) The Principal Commissioner CCE Raipur Central Excise Building Dhamtari Road Tikrapara Raipur (Chhattisgarh) ---- Appellant

Versus

M/s C.G. Ispat Private Ltd. C/o Chirag Enterprises Station Road Opp. Gurudwara 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 19/09/2017 1.

We have heard the learned counsel for the Appellant/Revenue in this appeal under Section 35G for the Central Excise Act, 1944. 2.

In view of the judgment delivered in Tax Case No.59 of 2011 on 13.9.2017, the question raised by the Revenue as substantial questions of law have only to be answered against the Revenue. This appeal under Section 35G of the Central Excise Act, 1944 is therefore dismissed.

Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) CHIEF JUSTICE JUDGE Anu