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High Court of Punjab and HaryanaCEA/41/2018disposed of

Jaipal Dabra v. The Commissioner Of Central Excise, Jallandhar H.O. F Block, Rishi Nagar,Ludhana

2020-01-20Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan2 pages

CEA No.41 of 2018 -1- 

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** CEA No.41 of 2018 Date of Decision: 20.01.2020 Jaipal Dabra Appellant

Versus

The Commissioner of Central Excise, Jalandhar H.O., F Block, Rishi Nagar, Ludhiana Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Mr. Hemant Bassi, Advocate for the appellant.

Mr. Sunish Bindlish, Advocate for the respondent.

**** AJAY TEWARI, J (Oral):

[1] This is an appeal filed under Section 35-G of the Central Excise Act, 1944 against the order dated 08.01.2018 (Annexure P-12) passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh as well as order dated 10.06.2015 (Annexure P-10) passed by the Commissioner.

[2] Learned counsel for the appellant fairly submits that matter is covered by the decision of the Supreme Court in M/s Tecnimont Pvt. Ltd. Vs. State of Punjab and others, (2019) AIR (SC) 4489 during the pendency of the appeal. The issue he has raised is that the appellant is prepared to deposit the pre-deposit REEMA SAINI 2020.01.24 08:41 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

CEA No.41 of 2018 -2amount but since it is a first appeal, the appellant be permitted to deposit 7.5% as pre-deposit, against 10% mandatory pre-deposit as directed by the Tribunal.

[4] Learned opposite counsel has accepted this fact. [5] In the circumstances, the appeal is dismissed as withdrawn with liberty to make pre-deposit of 7.5% and to pursue his appeal. No coercive action will be taken for a period of one month. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 20, 2020     

         



    REEMA SAINI 2020.01.24 08:41 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh