Commissioner of C. Ex. Vs. Global Wool Alliance Pvt. Ltd. - Court Judgment

Excerpt:
1. none appeared for the respondents. heard shri s.s. bhagat, learned sdr for the department. we find that the lower appellate authority has set aside the orders-in-original with following observations :- thus, by applying the principles of noscitur a socil, it is seen that si. no. 3 to annexure-i was concerned only with captive power plants including captive generating sets and was not concerned with the furnace oil used in the pot boiler used by the appellants for the generation of steam, which was always covered by the si. no. 7 as 'consumables'.2. we are of the view that the lower appellate authority has passed correct and legal orders, which do not require any interference. as such, the appeals filed by the department are dismissed.

Judgment:
1. None appeared for the respondents. Heard Shri S.S. Bhagat, learned SDR for the Department. We find that the lower appellate authority has set aside the orders-in-original with following observations :- Thus, by applying the principles of Noscitur a socil, it is seen that SI. No. 3 to Annexure-I was concerned only with captive power plants including captive generating sets and was not concerned with the Furnace Oil used in the pot boiler used by the appellants for the generation of steam, which was always covered by the SI. No. 7 as 'consumables'.

2. We are of the view that the lower appellate authority has passed correct and legal orders, which do not require any interference. As such, the appeals filed by the Department are dismissed.