Commissioner Of Central Excise Raigad,Commissionerate v. M/S Mitra Steels And Alloys Ltd

suresh 4-CEXA-162.2006.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.162 OF 2006 The Commissioner of Customs and Central Excise, Raigad Commissionerate .... Appellant Vs.

Mitra Steel and Alloys Private Ltd.

.... Respondent Ms P.S. Cardozo with Mr. Jitendra B. Mishra for the Appellant.

None for the Respondent.

CORAM: S.C. DHARMADHIKARI & B.P. COLABAWALLA, JJ.

DATE : DECEMBER 19, 2016 P.C:

1.

It is stated that the papers have been taken away from M/s. PDS Legal. Appearance of M/s. H.R. Shetty & Associates has been entered. The Vakalatnama has been filed by M/s. H.R. Shetty & Associates on 21-11-2016. Thereafter the matter has appeared and was listed today.

2.

None appears on behalf of the respondent, though

suresh 4-CEXA-162.2006.doc served.

3.

In the light of the authoritative pronouncements of the Hon'ble Supreme Court of India in the matters of Commissioner of Central Excise Vs. Angadpal Indl. P. Ltd., reported in 2015 (325) E.L.T. 228 (S.C.) and Shree Bhagwati Steel Rolling Mills Vs. Commissioner of Central Excise, reported in 2015 (326) E.L.T. 209 (S.C.), the questions ought to be answered in favour of the assessee to the extent indicated in these Judgments and pronouncements.

4.

Now nothing survives in this appeal and it is disposed of in terms of these Judgments.

(B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)