Commissioner Of Central Excise Belapur vs Jindal Drugs Ltd.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(SC) 396

ABHAY S. OKA, UJJAL BHUYAN
Commissioner Of Central Excise Belapur – Appellant
Versus
Jindal Drugs Ltd. – Respondent

Advocates appeared:
For the Appellant(s) : Mr. Rupesh Kumar,Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Keval Babubhai Rathod,Adv. Mr. Shamik Sanjanwala, Adv. Mr. Shyam Gopal, Adv. Mr. Sughosh Subramanyam, Adv. Mr. Rohit Verma,Adv. Mr. B. Krishna Prasad, AOR
For the Respondent(s): Mr. V.Sridharan, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jas Sanghavi, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Kumar Chaurasia, Adv. Mr. Yuganthar Singh Chauhan, Adv. Mr. Rahul Gupta, AOR Mr. V Sridharan, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jas Sanghavi, Adv. Mr. Jasdeep Singh Dhillon, AOR Mr. Prabhat Chaurasia, Adv. Mr. Yugantar Singh Chauhan, Adv. Mr. Anirudh Jamwal, Adv.

JUDGMENT

UJJAL BHUYAN, J.

Heard learned counsel for the parties.

2. Issue raised in the present batch of appeals is identical. Therefore, the civil appeals were heard together and are being disposed by this common judgment and order.

3. However, Civil Appeal No. 1121 of 2016 was argued as the lead appeal. Therefore, for the sake of convenience, we would refer to the facts of this appeal.

4. This is an appeal by the revenue under Section 35L(1)(b) of the Central Excise Act, 1944 (referred to hereinafter as ‘the Central Excise Act’) against the order dated 16.04.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (briefly ‘CESTAT’ hereinafter) in Appeal No. E/86389/13-Mum. (Jindal Drugs Limited Vs. Commissioner of Central Excise, Belapur).

4.1. By the impugned order dated 16.04.2015, CESTAT has allowed the appeal filed by the respondent holding that as per Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985 (referred to hereinafter as ‘the Central Excise Tariff Act’), the activity of labelling amounted to manufacture and hence the activity of the respondent fell within the ambit of the definition of manufacture as per the said Note. The

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2024 Supreme(SC) 396

ABHAY S. OKA, UJJAL BHUYANCommissioner Of Central Excise Belapur – AppellantVersusJindal Drugs Ltd. – Respondent

ABHAY S. OKA, UJJAL BHUYAN
Commissioner Of Central Excise Belapur – Appellant
Versus
Jindal Drugs Ltd. – Respondent