Nu Tech Packagings Vs. Commnr. of Central Excise, Noida

Nu Tech Packagings vs Commnr. of Central Excise, Noida

Disposition Appeal allowed Court Supreme Court of India Decided Nov 27, 2008

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https://sooperkanoon.com/case/841819

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Citation: sooperkanoon.com/841819
Court: Supreme Court of India
Judge: Arijit Pasayat,; P. Sathasivam and; Aftab Alam, JJ.
Decided On: Nov 27, 2008
Case Number: Civil Appeal No. 9731 of 2003
Subject: Excise
Disposition: Appeal allowed

Case Summary

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

- INDIAN ELECTRICITY ACT, 1910 Section 9-A: [S.B. Sinha & Cyriac Joseph , JJ ] Theft of Electricity - Offence by Company -Vicarious liability - Prosecution of directors of company - Held, It is obligatory on the part of the complainant not only to make requisite averments in the complaint petition but also to...

Key legal issue: Excise
Outcome / disposition: Appeal allowed

Parties & Advocates

Appellant / Petitioner

Nu Tech Packagings

Advocate G.E. Vahanvati, S.G.,; T.A. Khan,; Devadatt Kamat,;

Respondent

Commnr. of Central Excise, Noida

Advocate V. Lakshum Kumaran, ; Alok Yadav, ; M.P. Devanath, ;

Court's Analysis

Prior History: From the final Order No. 397/03-B of 2000 dated 18.06.2003 of the Customs Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. E/762/02-NB(B)

Excerpt

- indian electricity act, 1910 section 9-a: [s.b. sinha & cyriac joseph , jj ] theft of electricity - offence by company -vicarious liability - prosecution of directors of company - held, it is obligatory on the part of the complainant not only to make requisite averments in the complaint petition but also to prove that any of the directors who had been prosecuted for alleged commission of the aforementioned offence was in charge of and was otherwise responsible for the conduct of the affairs of the company. as the complainant /electricity board failed to prove this fact, conviction was set aside arijit pasayat, j.1. challenge in this appeal is to the judgment of customs, excise and service tax appellate tribunal, new delhi (in short `cestat'). in this case the cestat 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 cestat 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 appeal will be heard afresh by the appropriate bench of cestat.3. since the matter is pending for long, we request cestat to dispose of the appeal as early as possible preferably by the end of february, 2009.4. the appeal is allowed.

Full Judgment

Arijit Pasayat, J.

1. Challenge in this appeal is to the judgment of Customs, Excise and Service Tax Appellate Tribunal, New Delhi (in short `CESTAT'). In this case the CESTAT 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 CESTAT 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 appeal will be heard afresh by the appropriate bench of CESTAT.

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

4. The appeal is allowed.

Same Court & Year Supreme Court of India · 2008 Same Parties Nu Tech Packagings vs Commnr. of Central Excise, Noida Same Subject Excise Same Judge Arijit Pasayat,; P. Sathasivam and; Aftab Alam, JJ.

Excise