M/S. Hightension Electrical Industries v. The Commissioner Of Central Excise, Kolkata - Ii Comm.

ORDER

OD - 15

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE CEXA/26/2018 IA NO: GA/1/2018 (Old No:GA/637/2018) M/S. HIGH TENSION ELECTRICAL INDUSTRIES VS.

THE COMMISSIONER OF CENTRAL EXCISE, KOLKATA - II COMMISSIONERATE BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 12th April 2024.

Appearance:

Mr. N. K. Chowdhury, Advocate Mr. Nilotpal Chowdhury, Advocate ... for the appellant.

Mr. Bhaskar Prosad Banerjee, Advocate Mr. Abhradip Maity, Advocate ... for the respondent.

1.

Heard Sri N. K. Chowdhury, learned counsel for the appellant and Sri Bhaskar Prosad Banerjee, learned senior counsel for the respondent. 2.

We have perused the adjudication order, the order of the Commissioner of Central Excise (Appeals), Kolkata II dated 07.12.2011 and the impugned order dated 07.01.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in Appeal No.Ex.Ap.88/12 and we find that concurrent findings of facts have been recorded. The matter is concluded by concurrent findings of facts. No substantial question of law is involved. Therefore, the appeal is

dismissed at the admission stage. All pending applications also stand dismissed.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar