Commissioner Of Service Tax (Ltu) v. Reliance Industries Ltd.

27(i)-CEXA.102.2016.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRRAL EXCISE APPEAL NO. 102 OF 2016 The Principal Commissioner } of Central Excise } Appellant versus M/s. Reliance Industrial } Products } Respondent WITH CENTRAL EXCISE APPEAL NO. 197 OF 2016 The Commissioner of Central } Excise and Service Tax } Appellant versus Reliance Industries Ltd.

} Respondent WITH CENTRAL EXCISE APPEAL NO. 144 OF 2017 Commissioner of Central } Excise and Service Tax } Appellant versus Reliance Industries Limited } Respondent WITH CENTRAL EXCISE APPEAL NO. 160 OF 2017 Commissioner of Service Tax } Appellant versus Reliance Industries Limited } Respondent Ms. P. S. Cardozo for the appellants.

Ms. Lyra Fernandes i/b. Mr. Jayprakash Dhanuka for the respondent in CEXA/102/2016.

Mr. Vipin Kumar Jain with Ms. Shilpa Balani and Mr. Ramnath Prabhu for the respondent in CEXA/160/2017.

J.V.Salunke,PA

27(i)-CEXA.102.2016.doc CORAM :- S. C. DHARMADHIKARI & PRAKASH. D. NAIK, JJ.

DATED :- FEBRUARY 26, 2018 P.C. :- 1.

We take up Central Excise Appeal No. 102 of 2016. That is the Revenue's appeal. The advocate appearing for the respondent-assessee in that appeal is in personal difficulty. At his request, place the Central Excise Appeal No. 102 of 2016 on 5th March, 2018.

2.

The rest of the appeals, which are stated to be involving similar point and issue, are now stated to be dissimilar and distinct from each other. Therefore, let these appeals not be clubbed along with Central Excise Appeal No. 102 of 2016. Let each of these appeals be listed separately as per their turn for admission.

3.

We delete Central Excise Appeal No. 160 of 2017 from the above order simply because, it is conceded that the revenue impact in this appeal is less than the amount stipulated in the circular of the Central Board of Excise and Customs. Hence, the Central Excise Appeal No. 160 of 2017 is disposed of as not pressed.

(PRAKASH.D.NAIK, J.) (S.C.DHARMADHIKARI, J.) J.V.Salunke,PA