The Commissioner Central Excise Mumbai v. New Era Fabrics Ltd.

suresh 4-CEXAG-156.2011.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.156 OF 2011 The Commissioner of Central Excise, Mumbai-I Commissionerate .... Appellant Vs.

M/s. New Era Fabrics Ltd.

.... Respondent WITH CENTRAL EXCISE APPEAL NO.32 OF 2012 The Commissioner of Central Excise, Thane-I Commissionerate .... Appellant Vs.

M/s. Harileela Process House .... Respondent Mr. A.S. Rao with Mr. Jitendra B. Mishra for the Appellant in CEXA-156/2011.

Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Appellant in CEXA-32/2012.

Ms Aparna Hirandagi for the Respondent in both Appeals.

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

DATE : DECEMBER 19, 2016 P.C:

1.

In the light of the authoritative pronouncements of

suresh 4-CEXAG-156.2011.doc 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 question ought to be answered in favour of the assessee to the extent indicated in these Judgments and pronouncements.

2.

Now nothing survive in these appeals and they are disposed of in terms of these Judgments.

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