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2024 Supreme(Online)(SC) 5632
COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE SURAT – Appellant
Versus
M/S BHAGAT EXPORT THROUGH ITS MANAGING DIRECTOR – Respondent
C.A. No.-007564-007565 / 2009
11-01-2024
MUKESH KUMAR MARORIA
The court dismissed the appeals due to low tax effect, leaving the question of law open for future consideration.
Headnote:(A) Central Excise Act - Dismissal of appeals due to low tax effect - Appeals dismissed as they no longer survive for consideration of merits following a recent notification dated 02.11.2023 - Question of law left open. (Paras 1, 2)
Facts of the case:
The appeals were filed by the Commissioner of Central Excise against M/s Bhagat Export, and were dismissed owing to low tax effect, with all pending applications disposed of.
Findings of Court:
The court found that the appeals no longer survived for consideration of merits due to the low tax effect.
Issues: The main issue was whether the appeals should be dismissed based on the recent notification and low tax effect.
Ratio Decidendi: The court ruled that the appeals were to be dismissed due to low tax effect, leaving any questions of law open for future consideration.
Result: Appeals dismissed.
ORDER
It is submitted on behalf of learned counsel for the appellant – Department that the appeals would no longer survive for considering of merits in view of the recent notification dated 02.11.2023 and owing to low tax effect. Submission of Mr. Shiv Shankar, learned counsel appearing on behalf of the appellant is placed on record. The appeals are dismissed owing to low tax effect, leaving the question of law, if any, open. All pending applications are disposed of. ...................J. (B.V. NAGARATHNA) ....................J. (SANJAY KAROL) New Delhi; January 11, 2024. Digitally signed by NEETA SAPRA Date: 2024.01.18 16:06:40 IST Reason:
- Signature Not Verified ITEM NO.107 COURT NO.12 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 7564-7565/2009 COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE SURAT Appellant(s) VERSUS M/S BHAGAT EXPORT THROUGH ITS MANAGING DIRECTOR Respondent(s) Date : 11-01-2024 These appeals were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE SANJAY KAROL For Appellant(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. V.C. Bharathi, Adv. Mr. Suyash Pandey, Adv. Mrs. Sweksha, Adv. Mr. Rupesh Kumar, Adv. Mrs. B. Sunita Rao, Adv. Mr. Keval Babubhai Rathod, Adv. For Respondent(s) Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Abhishek Anand, Adv. Mr. Shreyash Kumar, Adv. Ms. Unnimaya S., Adv. M/S. K J John And Co, AOR UPON hearing the counsel the Court made the following O R D E R The appeals are dismissed in terms of signed order. All pending applications are disposed of. (NEETA SAPRA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH) (Signed order is placed on the file)
