C.C.E., Chandigarh Vs. M/S. Engineering Innovation Ltd.

C.C.E., Chandigarh vs M/S. Engineering Innovation Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 20, 2001

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Citation: sooperkanoon.com/22327
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 20, 2001
Subject: Sales Tax

Case Summary

AI-generated summary - not the official court judgment text.

Sales Tax

Key legal issue: Sales Tax

Parties & Advocates

Appellant / Petitioner

C.C.E., Chandigarh

Respondent

M/S. Engineering Innovation Ltd.

Excerpt

1. this is a revenue appeal against the order of the commissioner (appeals), chandigarh. the commissioner (appeal) in his order dt.1.11.2000 has observed that this very matter had earlier been taken up in appeal by the revenue before the cegat and the matter stood rejected vide cegat final order no. a/1247/2000/nb/sm dt. 3.7.2000. shri a.k.jain, jdr appearing for the revenue/appellant does not dispute this proposition and the matter has also not been controverted in the written memo. of appeal filed by the appellants. shri ajai jain, advocate for the respondents submits that the revenue had also filed an rom petition against the above final order dt. 3.7.2000 and the same stood rejected by the cegat vide its misc. order no. m/13/01/nb/sm dt.5.1.2001. the ld. counsel for the respondents has filed a copy of the above order.2. the revenue appeal is thus rejected, as the same is already settled against them.

Full Judgment

1. This is a Revenue appeal against the order of the Commissioner (Appeals), Chandigarh. The Commissioner (Appeal) in his Order dt.

1.11.2000 has observed that this very matter had earlier been taken up in appeal by the Revenue before the CEGAT and the matter stood rejected vide CEGAT Final Order No. A/1247/2000/NB/SM dt. 3.7.2000. Shri A.K.Jain, JDR appearing for the Revenue/appellant does not dispute this proposition and the matter has also not been controverted in the written memo. of appeal filed by the appellants. Shri Ajai jain, Advocate for the respondents submits that the Revenue had also filed an ROM Petition against the above Final Order dt. 3.7.2000 and the same stood rejected by the CEGAT vide its Misc. Order No. M/13/01/NB/SM dt.

5.1.2001. The ld. Counsel for the respondents has filed a copy of the above order.

2. The Revenue appeal is thus rejected, as the same is already settled against them.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties C.C.E., Chandigarh vs M/S. Engineering Innovation Ltd. Same Subject Sales Tax

Sales Tax final order