Commissioner of Central Excise Vs. Makers Laboratories Ltd. and

Commissioner of Central Excise vs Makers Laboratories Ltd. and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 28, 2005

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Citation: sooperkanoon.com/41307
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Kumar, S T Chittaranjan
Decided On: Dec 28, 2005
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Makers Laboratories Ltd. and

Excerpt

1. heard both sides. the department's appeal in appeal no. e/2557/04 is against the lower appellate authority's order confirming refund amounting to rs. 5,39,687/-. m/s makers laboratories ltd.'s appeal no.e/2048/05 is against the lower appellate authority's order confirming recovery of the very same amount of rs. 5,39,687/-. as such, both the orders are contradictory relating to the same issue and the same amount in question. therefore, with the consent of both sides, both the impugned orders are set aside and the appeals are remanded to the commissioner (appeals) to re-decide the matter and pass a single order after hearing both sides. the appeals are allowed by way of remand.

Full Judgment

1. Heard both sides. The department's appeal in Appeal No. E/2557/04 is against the lower appellate authority's order confirming refund amounting to Rs. 5,39,687/-. M/s Makers Laboratories Ltd.'s Appeal No.E/2048/05 is against the lower appellate authority's order confirming recovery of the very same amount of Rs. 5,39,687/-. As such, both the orders are contradictory relating to the same issue and the same amount in question. Therefore, with the consent of both sides, both the impugned orders are set aside and the appeals are remanded to the Commissioner (Appeals) to re-decide the matter and pass a single order after hearing both sides. The appeals are allowed by way of remand.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Makers Laboratories Ltd. and Same Subject Land Acquisition Same Judge K Kumar, S T Chittaranjan