Bombay High CourtCEL/5/2015dispossed offdismiss for default

The Commissioner Of Central Excise, Nagpur v. M/S Shreem Coal Carriers (P) Ltd., Chandrapur

2016-04-07Hon'Ble Smt. Justice V.A. Naik,Hon'Ble Shri Justice V.M. Deshpande2 pages

0704cel5.15.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH AT NAGPUR CENTRAL EXCISE APPEAL NO.5/2015 The Commissioner of Central Excise, Customs & Service Tax, Nagpur ...Versus...

M/s. Shreem Coal Carriers (P), Ltd., Chandrapur - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri Anand Deshpande, Advocate for appellant CORAM : SMT. VASANTI A. NAIK AND V.M. DESHPANDE, JJ.

DATE : 07.04.2016 By this Central Excise Appeal, the appellant - Department has challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 3.9.2014 that was based on the judgment of the Orissa High Court in the case of Coal Carriers...Versus...CCE&ST, Bhubaneshwar, reported in 2011 (24) STR 395 (Ori.). It appears that the Hon'ble Supreme Court has allowed the appeal preferred by the assessees and the Department before the Hon'ble Supreme Court and the judgment of the Orissa High Court in the aforesaid case has been set aside. It appears that the Hon'ble Supreme Court has directed the CESTAT to constitute a larger Bench immediately so that the controversy is decided finally within one year. It further appears that in view of the said decision, several orders of the CESTAT that are based on the judgment in the case of Coal Carriers...Versus... CCE&ST,

0704cel5.15.odt Bhubaneshwar have been set aside by this Court and the appeals filed by the appellants before the CESTAT are restored to file for further consideration and disposal.

Hence, in view of the aforesaid, the impugned order passed by the CESTAT, dated 3.9.2014 is hereby quashed and set aside. The appeal filed by the respondent herein is restored before the CESTAT at Mumbai. The CESTAT at Mumbai may dispose of the appeal in accordance with the directions of the Hon'ble Supreme Court in the appeals that had reversed the order of the Orissa High Court in the case of Coal Carriers...Versus... CCE&ST, Bhubaneshwar.

The Central Excise Appeal is disposed of in the aforesaid terms with no order as to costs.

JUDGE JUDGE Wadkar