Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (2) TMI 610

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tic, we have no alternative but to allow this Appeal. We set aside the Tribunal's order. We restore the Appeal before the Tribunal for a decision afresh on merits - appeal allowed by way of remand. - Central Excise Appeal No. 98 of 2006 - - - Dated:- 6-2-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Ms. P. S. Cardozo a/w Mr. Vipul A. Bajpayee, for the Appellant Mr. Sachin Chi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... el in respect of inputs used in the manufacture of exempted products? 2 A chequered history will have to be refereed in some details:- This Appeal was placed earlier before a Bench of two Judges of this Court. On 28th June, 2006, after hearing both sides, this Court found that the Tribunal's order dated 1st June, 2003 impugned in this Appeal raises no substantial questions of law. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court's order disposing of the present Appeal by consent cannot be sustained for there are other judgments of the Hon'ble Supreme Court in the field and the matters stand referred to a larger Bench of the Supreme Court. That is how the earlier order dated 28th June, 2006 was recalled. 4 Later on this Appeal was placed for admission and above noted admission order has been passed. 5 T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... zers Company Limited reported in 2009 (240) E.L.T. 661 (S.C.). It is in these circumstances that we would leave it to the Tribunal to once again decide the matter. Which of the Hon'ble Supreme Court judgment ought to be followed and what is the issue at hand, whether that requires application of any judgment or either of them must be determined by the Tribunal afresh. Since the order passed an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates