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Commnr. of Central Excise, Bangalore Vs. Faxwell Printers, Bangalore - Court Judgment

SooperKanoon Citation
SubjectCustoms
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal Nos. 333-334 of 2001
Judge
Reported in(2009)1SCC473
AppellantCommnr. of Central Excise, Bangalore
RespondentFaxwell Printers, Bangalore
Appellant Advocate G.E. Vahanvati, S.G.,; T.A. Khan,; Devadatt Kamat,;
Respondent Advocate V. Lakshum Kumaran, ; Alok Yadav, ; M.P. Devanath, ;
Prior historyFrom the final Order Nos. 226 and 227 of 2000 dated 10.02.2000 of the Customs Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras in Appeal Nos. E/337/99 and E/1703/99

Excerpt:


- section 35-l: [dr.arijit pasayat, p.sathasivam & aftab alam,jj] appeal to supreme court remand - similar/connected issue - issues relating to remand similar/connected to srikumar agencies case, (2009) 1 scc 469 matter remitted to cegat to be dealt with afresh at the earliest. arijit pasayat, j.1. challenge in these appeals is to the judgment of customs, excise and gold (control) appellate tribunal, south zonal bench at madras (in short `cegat'). in these cases the cegat followed the order passed in the case of srikumar agencies who was one of the respondents in civil appeal nos. 4872-4892 of 2000. by our separate judgment today in civil appeal nos. 4872-4892 of 2000, we have set aside the order of cegat and remitted the matter to it to be dealt with afresh. the decision in the said case shall apply to the facts of the present case.2. the appeals will be heard afresh by the appropriate bench of cegat which is presently known as customs, excise & service tax appellate tribunal (in short `cestat').3. since the matter is pending for long, we request the cestat to dispose of the appeals as early as possible preferably by the end of february, 2009.4. the appeals are allowed.

Judgment:


Arijit Pasayat, J.

1. Challenge in these appeals is to the judgment of Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras (in short `CEGAT'). In these cases the CEGAT followed the order passed in the case of Srikumar Agencies who was one of the respondents in Civil Appeal Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal Nos. 4872-4892 of 2000, we have set aside the order of CEGAT and remitted the matter to it to be dealt with afresh. The decision in the said case shall apply to the facts of the present case.

2. The appeals will be heard afresh by the appropriate bench of CEGAT which is presently known as Customs, Excise & Service Tax Appellate Tribunal (in short `CESTAT').

3. Since the matter is pending for long, we request the CESTAT to dispose of the appeals as early as possible preferably by the end of February, 2009.

4. The appeals are allowed.


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