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Bombay High CourtCEXA/248/2014

The Commissioner Central Excise And Service Tax Kolhapur Commissionerate, v. Chhatrapati Shahu Rayat Sakhar Ugyog

2016-01-04Hon'Ble Shri Justice G.S. Patel,Hon'Ble Shri Justice S.C. Dharmadhikari1 pages

CEXA.248.2014.35.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 248 OF 2014 The Commissioner, } Central Excise and Service Tax } Appellant versus Chhatrapati Shahu Rayat } Sakhar Udyog } Respondent Mr. Pradeep S. Jetly with Mr. Jitendra B.

Mishra for the Appellant.

None for the Respondent.

CORAM :- S. C. DHARMADHIKARI & G. S. PATEL, JJ.

DATED :- JANUARY 4, 2016 P.C. :- After this Appeal was called out, Mr. Jetly and Mr.Mishra both concede that in view of the pronouncement of the Hon'ble Supreme Court of India in Appeal No. 3947 of 2013, the substantial questions of law would not survive. The same stand answered against the Revenue and in favour of the Respondent/Assessee. The Appeal is therefore dismissed. There would be no order as to costs.

(G.S.PATEL, J.) (S.C.DHARMADHIKARI, J.) J.V.Salunke,PA