2015 (11) TMI 1327

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..... AR) For the Respondent : Amey Nargolkar, Advocate ORDER Per : Ramesh Nair The Appeal is directed against Order-in-Appeal No. 286/2003 -APTE (Airport) dated 24.09.2003 passed by the Commissioner of Customs (Appeals), Airport, Mumbai, wherein the Ld. Commissioner allowed the appeal of the appellant by setting aside the Order-in-Original. 2. The issue involved in the present case is that whether .....

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..... lease the goods on payment of duty. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals), who allowed the appeal by setting aside the Order-in-Original. Therefore, the revenue is before us. 4. Shri D. K. Sinha, Ld. A.C. (A R) appearing on the behalf of the Revenue submits that on the very same issue though Honble Bombay High Court in the case of M/s Echjay Industries Pvt .....

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..... cial organization. 5. On the other hand, Shri Amey Nargolkar, Ld. Counsel for the respondent submits that the judgment in the case of Echjay Industries Pvt. Ltd. (supra), the Hon'ble High Court has passed very detailed order, discussing entire facts of the case and by passing a reasoned order, decided that the benefit of notification is eligible even to the commercial organization also. However, .....

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..... cond is Birla Erickson (Tools) Ltd. (supra). We observed that in the case of Echjay Industries P. Ltd., the Hon'ble High Court has passed very detailed and reasonable order discussing the facts and law points whereas in the case of Birla Erickson, the Hon'ble High Court has passed a precise order. The question is that when two conflicting judgments of same High Court are available, then which judg .....

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..... e in the second order of the Honble High Court in Birla Erickson case, the judgment of Echjay Industries was not considered, e the Birla Erickson judgment is per in-curium. Therefore, the Birla Erickson judgment is not binding. The Ld. Counsel's reliance on the judgment of Siddharam Sallingppa Vs. State of Maharashtra & Others of Hon'ble Supreme Court MANU/SC/1021/2010 A.I.R. 2011 SC 312 supports .....

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