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2024 Supreme(Online)(SC) 5213
SUPREME COURT OF INDIA
COMMR.OF CEN.EXC.,INDORE – Appellant
Versus
M/S NATIONAL STEEL AND AGRO INDUSTRIES LTD – Respondent
C.A. No.-009146-009146 - 2011
The court confirmed that the appeals were governed by established law, leading to the dismissal of one appeal and the allowance of others based on prior rulings.
Headnote:(A) Central Excise Act, 1944 - The law laid down in Commissioner of Central Excise vs. Indian Aluminium Co. Ltd, 2006 (203) ELT 3 (SC) governs the appeals. (Paras 1, 2)
(B) Appeals - The appeals are covered by previous decisions, including KEC International Limited vs. Commissioner of Central Excise, Nagpur, 2016 (342) ELT 418 (Tri-Mumbai) and KEC International Limited vs. Commissioner of Central Excise and Service Tax, Jaipur, 2018 (360) ELT 93 (Tri-Del). (Paras 2, 4)
Facts of the case:
The appeals concern duty demands and penalties imposed on the appellant, which were challenged based on prior rulings.
Findings of Court:
The court set aside the duty demand and allowed the appeals, confirming the previous rulings.
Issues: The main issue was whether the appeals were governed by established law and prior decisions.
Ratio Decidendi: The court reaffirmed that the appeals were covered by the law established in earlier cases, leading to the conclusion that the duty demand was unjustified.
Result: Appeals allowed.
1. As far as Civil Appeal No.9146 of 2011 is concerned, there is no dispute that the same is governed by the law laid down by this Court in the case of Commissioner of Central Excise vs. Indian Aluminium Co. Ltd, 2006 (203) ELT 3 (SC). Therefore, we dismiss the appeal.
Pending application(s), if any, shall stand disposed of.
Civil Appeal No.6219-6220 of 2012
2. It is an admitted position that even these appeals are covered by the law laid down by this Court in the aforesaid decision. Learned Counsel appearing for the appellant also invited our attention to the decisions of the Tribunal in the case of KEC International Limited vs. Commissioner of Central Digitally signed by KAVITA PAHUJA Date: 2024.05.18 12:48:03 IST Reason:
- Signature Not Verified Excise, Nagpur, 2016 (342) ELT 418 (Tri-Mumbai) and KEC International Limited vs. Commissioner of Central Excise and Service Tax, Jaipur, 2018 (360) ELT 93 (Tri-Del). The second decision has been confirmed by this Court. These are the two decisions in the cases of the appellant itself. In view of this position, the appeals must succeed. By the impugned judgment, order of penalty and the duty demand beyond the period of normal inflation was already set aside.
4. In view of the aforesaid decisions, we set aside the duty demand and allow the appeals. All consequential actions shall follow.
5. Pending application(s), if any, shall stand disposed of.
