The Principal Commissioner Of Costoms, v. M/S Jayaswal Neco Industries Ltd

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 170 of 2017 (Arising out of order dated 03.03.2017 in Final Order No. A/52568/2017-EX[DB] of the learned CESTAT, New Delhi) • The Principal Commissioner of Customs, CEE, Raipur, Central Excise Building, Dhamtari Road, Tikrapara, Raipur ---- Appellant

Versus

• M/s. Jayaswal Neco Industries Ltd, Industrial Growth Centre, Phase-I, Siltara, Raipur (C.G.) ---- Respondent For Appellant :

Shri Vinay Pandey, Advocate Hon'ble Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Justice Sharad Kumar Gupta Order on Board Per Thottathil B. Radhakrishnan, Chief Justice 06.11.2017 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 questions 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 Chandra