Simplex Mills Pvt. Ltd. Vs. Commissioner of Central Excise

Simplex Mills Pvt. Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 22, 2006

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Citation: sooperkanoon.com/43448
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: A Wadhwa, S T Chittaranjan, T Anjaneyulu
Decided On: Aug 22, 2006
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Simplex Mills Pvt. Ltd.

Respondent

Commissioner of Central Excise

Excerpt

1. the referral bench of its order no. a/1798-1800/wzb/2004/c-i, dt.29-12-2004 expressed its disagreement with the earlier majority decision of the tribunal in the case of commissioner of central excise, madurai v. coats viyella (india) ltd. reported as and referred the matter to the hon'ble president for constitution of the larger bench.2. after hearing both the sides, we find that the tribunal's decision in the case of coats viyella (india) ltd. was challenged by the revenue before the hon'ble supreme court and stands decided by the hon'ble supreme court in favour of the assessee, when the appeal filed by the revenue was dismissed as reported in 2006 (198) e.l.t. 482 (s.c.).inasmuch as, the coats viyella (india) ltd. decision stands approved by the supreme court, the reference to larger bench stands answered in terms of the said decision. the appeal papers are being returned to original bench for passing appropriate orders.

Full Judgment

1. The referral Bench of its Order No. A/1798-1800/WZB/2004/C-I, dt.

29-12-2004 expressed its disagreement with the earlier majority decision of the Tribunal in the case of Commissioner of Central Excise, Madurai v. Coats Viyella (India) Ltd. reported as and referred the matter to the Hon'ble President for constitution of the Larger Bench.

2. After hearing both the sides, we find that the Tribunal's decision in the case of Coats Viyella (India) Ltd. was challenged by the Revenue before the Hon'ble Supreme Court and stands decided by the Hon'ble Supreme Court in favour of the assessee, when the appeal filed by the Revenue was dismissed as reported in 2006 (198) E.L.T. 482 (S.C.).

Inasmuch as, the Coats Viyella (India) Ltd. decision stands approved by the Supreme Court, the reference to Larger Bench stands answered in terms of the said decision. The appeal papers are being returned to original Bench for passing appropriate orders.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Simplex Mills Pvt. Ltd. vs Commissioner of Central Excise Same Subject Service Tax Same Judge A Wadhwa, S T Chittaranjan, T Anjaneyulu