Commissioner,Central Excise,Customs And Service Tax v. M/S.Idcol Ferro Chrome And Alloys Ltd.

IN THE HIGH COURT OF ORISSA AT CUTTACK

OTAPL No.6 of 2017 The Commissioner, Central Excise, Customs & Service Tax, BhubaneswarII ....

Appellant Mr. P.K. Panda, Sr. Standing Counsel for CGST -versusM/s. IDCOL Ferro Chrome & Alloys Ltd., ....

Respondent Mr. C.R. Das, Advocate

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

15.12.2022 05.

I.A. No.10 of 2019

1. This application for early hearing of the appeal is disposed of as infructuous.

OTAPL No. 6 of 2017

2. A perusal of the impugned order reveals that all that the Tribunal has done is to remand the matter to the Superintendent of Excise for observing the principles of natural justice and passing a fresh order in accordance with law. The Court does not consider this to be

giving rise to any substantial question of law which requires determination.

3. Accordingly, the OTAPL is dismissed.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Laxmikant