Commissioner Central Excise And Customs v. M/S Steel Authority Of India Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 45 of 2014 • Commissioner Central Excise & Customs Thru- Deputy Commissioner (Legal), Central Excise & Customs, Dhamtari Road, Tikrapara, Raipur C.G.

---- Appellant

Versus

• M/s Steel Authority Of India Ltd. Bhilai Steel Plant, Ispat Bhawan, Bhilai (C.G.), 490001 ---- Respondent And TAXC No. 46 Of 2014 • Commissioner Central Excise & Customs Thru- Deputy Commissioner (Legal), Central Excise & Customs, Dhamtari Road, Tikrapara, Raipur C.G.

---- Appellant Vs • M/s Steel Authority Of India Ltd. Bhilai Steel Plant, Ispat Bhawan, Bhilai (C.G.), 490001 ---- Respondent And TAXC No. 47 Of 2014 • Commissioner Central Excise & Customs Thru- Deputy Commissioner (Legal), Central Excise & Customs, Dhamtari Road, Tikrapara, Raipur C.G.

---- Appellant Vs • M/s Steel Authority Of India Ltd. Bhilai Steel Plant, Ispat Bhawan, Bhilai (C.G.), 490001 ---- Respondent

For Appellant :

Shri Vinay Pandey, Advocate.

Hon'ble The Chief Justice Hon'ble Shri Justice Pritinker Diwaker Order On Board By The Chief Justice 24/03/2017 Learned counsel appearing for the appellant-department submits that in view of the circulars dated 30.12.2016 & 8.2.2017 issued by the Central Board of Excise & Customs (CBEC) relating to the National Litigation Policy which has been adopted by the Government of India, these matters do not deserve to be further prosecuted. 02.

Accordingly, these appeals are dismissed.

Sd/ Sd/ (Thottathil B. Radhakrishnan) (Pritinker Diwaker) Chief Justice Judge Khan