Commissioner Of Central Excise Chd-I, Chandigarh v. M/S Paul Merchants Ltd.

STA-05-2013

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH 204-A STA-05-2013 (O&M) Date of decision:- 23.05.2024 Commissioner of Central Excise Chd-I, Chandigarh ....Appellant vs.

M/s Paul Merchants Ltd.

...Respondent

CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present:

Mr. Sunish Bindlish, Sr. Standing counsel with Mr. Vinay Kumar, Advocate for the appellant.

Mr. Amar Pratap Singh, Advocate for the respondent.

*** SANJEEV PRAKASH SHARMA, J. (Oral) 1.

By way of the present appeal, the appellant assails the order dated 19.02.2019 passed by the Custom Excise and Service Tax Appellate Tribunal, Chandigarh.

2.

This Court in the case of Principal Commissioner CGST, Gurugram v/s M/s Hitachi Metal India Pvt. Ltd., decided on 08.05.2024, passed in STA-14-2021 relying upon Division Bench judgments of this Court in cases of CGST Panchkula vs. Nestle India Ltd in STA-26-2019, decided on 15.02.2023 and Commissioner of Central Excise Delhi vs M/s Evalueserve.com Pvt. Ltd in STA-132021, decided on 15.12.2023 has held that in terms of Section 35(g) of Gaurav Arora 2024.05.28 16:16 I attest to the accuracy and integrity of this document

STA-05-2013 the Central Excise Act, 1944, appeal would not lie to the High Court and would only lie to Hon'ble the Supreme Court. Thus, the liberty was granted to the appellant to file an appeal before Hon'ble the Supreme Court.

3.

In view of the above judgment, the present appeal is also dismissed with a liberty to the appellant to file an appeal before Hon'ble the Supreme Court.

4.

All pending application(s), if any, also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE May 23, 2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.05.28 16:16 I attest to the accuracy and integrity of this document