High Court Of ChhattisgarhTAXC/32/2018dismissed

Sri Kailash Agrawal v. The Assistant Commissioner

2018-10-24Hon'Ble The Chief Justice,Hon'Ble Shri Justice Parth Prateem Sahu1 pages

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 32 of 2018 • Sri Kailash Agrawal, aged about 53 years, M/s Kailash Traders, Mittal Complex, Ganjpara, Raipur (C.G.) ---- Appellant

Versus

• The Assistant Commissioner, Central Excise & Customs, Bilaspur - 495001, Chhattisgarh.

---- Respondent For Appellant :

Shri Dharmesh Shrivastava, Advocate.

For Respondent :

Shri Maneesh Sharma, Advocate.

Hon'ble Shri Ajay Kumar Tripathi, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu Order on Board Per Ajay Kumar Tripathi, Chief Justice 24.10.2018

1. Heard counsel for the Appellant and counsel for the Revenue.

2. Since no legal infirmities has been pointed out in relation to a question of law emerging from the decision dated 23.05.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No.E/59709/2013-SM, this appeal stand dismissed because the Court is not going to sit as a super Assessing Authority.

Sd/- Sd/- (Ajay Kumar Tripathi) (Parth Prateem Sahu) Chief Justice Judge Brijmohan