The Commissioner Of Central v. Taher Ali Industries And

In the High Court of Judicature at Madras Dated: 08.06.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER and The Honourable Mr.JUSTICE R.SURESH KUMAR C.M.A.No.1622 of 2017 The Commissioner of Central Excise and Service Tax, 1 Williams Road, Cantonment, Tiruchirapalli - 620 001.

.... Appellant/Respondent Vs.

M/s.Taher Ali Industries and Projects Pvt. Ltd., Thanjavur - Pudukottai Main Road, No.192, Punalkulam, Kandarvakottai, Pudukottai - 613 007.

.... Respondent/Appellant APPEAL under Section 35G(2) of the Central Excise Act, 1944 against the order dated 14.03.2016 made in Final Order No.40443 of 2016 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. against the order passed by the Commissioner & Excise [Appeals], Tiruchirapalli in order-inAppals No.77/13 dated 30/07/2013 against the order passed by The Superintendent of Central Excise Pudukottai-I Range in order No.2/2013-CE dated 23/04/2013 For Appellant : Ms.R.Hemalatha

J U D G M E N T

(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)

1. Learned counsel for the appellant says that the issue raised in the present appeal is covered by the judgment of the Division Bench of this Court rendered in: A.R.Metallurgicals P. Ltd. V. CESTAT, Chennai, 2015 (322) E.L.t.49 (Mad.)

2. We are informed that the view taken in the aforementioned judgment is based on the judgment of the Gujarat High Court in: Indsur Global Ltd. V. Union of India, 2014 (310) E.L.T. 833 (Guj.) https://hcservices.ecourts.gov.in/hcservices/

3. We are further informed by Ms.Hemalatha that Special Leave Petitions have been filed qua both judgments, which are pending adjudication.

4. Learned counsel says that there is no stay on the operation of the said judgments.

5. Accordingly, the captioned appeal is dismissed, in view of the judgment of the Division Bench of this Court, rendered in: A.R.Metallurgicals P. Ltd. However, there shall be no order as to costs.

Sd/- Asst.Registrar /true copy/ Sub Asst. Registrar To 1.The Registrar, The Customs, Excise and Service Tax Appellate Tribunal, Chennai.

2.The Commissioner of Customs & Excise[Appeals] No.1, Williams Road, Cantoment, Tiruchirapalli-620 001 3.The Superintendent of Central Excise, Pudukottai.

+1cc M/s.R.Hemalatha, Advocate in sr.no.41170 C.M.A.No.1622 of 2017 VGII(CO) NR 23/06/2017 https://hcservices.ecourts.gov.in/hcservices/