Commissioner, Central Excise, Customs And Service Tax v. Devi Iron And Power Pvt. Ltd
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 46 of 2017 • Commissioner, Central Excise, Customs & Service Tax Raipur, Chhattisgarh ---- Appellant
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• Devi Iron & Power Pvt. Ltd Khasra No. 154, Village Teda, P.O. Birgaon, Raipur, Chhattisgarh ---- Respondent Tax Case No. 49 of 2017 • Commissioner, Central Excise, Customs & Service Tax Raipur, Chhattisgarh ---- Petitioner
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• N.R.Sponge Pvt. Ltd. Siltara Industrial Area, Phase- I I, Raipur, Chhattisgarh --- Respondent Tax Case No. 59 of 2017 • Commissioner, Central Excise, Customs & Service Tax Raipur, Chhattisgarh ---- Petitioner
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• Baldev Alloys Pvt. Ltd Siltara Industrial Growth Centre, Phase- I I, Bilaspur Road, Raipur, Chhattisgarh ---- Respondent Tax Case No. 60 of 2017 • Commissioner, Central Excise, Customs & Service Tax Raipur, Chhattisgarh ---- Petitioner
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• Shri Hare Krishna Sponge Iron Pvt. Ltd. Phase-Ii, Plot No. 106, Siltara Industrial Area, Raipur, Chhattisgarh ---- Respondent Tax Case No. 76 of 2017 • Commissioner, Central Excise, Customs & Service Tax Raipur, Chhattisgarh ---- Petitioner
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• M/s Drolia Electrosteel Pvt. Ltd. Village Siltara, Raipur, Chhattisgarh ---- Respondent
Tax Case No. 89 of 2017 • Commissioner, Customs, Central Excise & Service Tax, Bilaspur At Central Excise Bhawan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh ---- Petitioner
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• M/s Mangal Sponge & Steel Pvt. Ltd. Village Bilha, District Bilaspur, Chhattisgarh ---- Respondent Tax Case No. 94 of 2017 • Commissioner, Customs, Central Excise & Service Tax Bilaspur At Central Excise Bhawan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh ---- Petitioner
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• M/s Kalindi Ispat & Power Ltd. Village Belpan, Tahsil Masturi, District Bilaspur, Chhattisgarh ---- Respondent Tax Case No. 97 of 2017 • Commissioner, Central Excise And Central Goods And Service Tax (Gst) (Gst), Raipur, Chhattisgarh ---- Petitioner
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• Mahendra Sponge And Power Pvt. Ltd. Siltara Industrial Area, Siltara, Raipur, Chhattisgarh ---- Respondent -------------------------------------------------------------------------------------------------- For Appellant : Shri Vinay Pandey, Advocate --------------------------------------------------------------------------------------------------- Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Justice Sharad Kumar Gupta Order on Board Per Thottathil B. Radhakrishnan , Chief Justice 19.07.2017 We have through separate judgment today, dismissed Tax Case- 30 of 2017. We have considered the findings in the different orders of CESTAT which are challenged through these appeals under Section 35 G of the Central Excise Act, 1944. Findings have
been rendered after adverting to and considering the relevant facts. The questions of law suggested as arising in these cases also stand concluded against the establishment through the judgments which are referred to as precedents in the judgment delivered today in Tax Case- 30 of 2017. We follow those judgments as well as the judgment in Tax Case- 30 of 2017 and hold that no substantial question of law arises for decision in these appeals. Therefore, these appeals are dismissed.
Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) Chief Justice Judge padma