IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 1479 OF 2023

(Arising out of C.A. Dy. No. 6706 of 2023)

COMMISSIONER OF CGST AND CE BELAPUR

.....Appellant(s)

Vs.

M/S EMU LINE PVT. LTD.

.....Respondent(s)

O R D E R

Delay condoned.

This Court is of the opinion that the order impugned

does not call for interference. The appeal is, accordingly,

dismissed.

All Pending applications are disposed of.

...................J.

(S. RAVINDRA BHAT)

....................J.

(DIPANKAR DATTA)

New Delhi;

February 27,2023.

Digitally signed by

NEETA SAPRA

Date: 2023.03.02

17:46:14 IST

Reason:

Signature Not Verified

ITEM NO.16 COURT NO.14 SECTION XVII-A

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

CIVIL APPEAL Diary No. 6706/2023

(Arising out of impugned final judgment and order dated 28-10-2022

in STA No. 86317/2020 passed by the Custom Excise Service Tax

Apellate Tribunal, West Zonal Bench at Mumbai)

COMMISSIONER OF CGST AND CE BELAPUR Appellant(s)

VERSUS

M/S EMU LINE PVT. LTD. Respondent(s)

(IA No.35943/2023-CONDONATION OF DELAY IN FILING and IA

No.35946/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

and IA No.35944/2023-STAY APPLICATION )

Date : 27-02-2023 This petition was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE S. RAVINDRA BHAT

HON'BLE MR. JUSTICE DIPANKAR DATTA

For Petitioner(s) Mr. N. Venkatraman, A.S.G.

Mr. Mukesh Kumar Maroria, AOR

Ms. Shagun Thakur, Adv.

Mr. Udai Khanna, Adv.

Ms. Vishakha, Adv.

Ms. Priyanka Das, Adv.

For Respondent(s)

UPON hearing the counsel the Court made the following

O R D E R

Delay condoned.

The appeal is dismissed in terms of the signed order.

All Pending applications are disposed of.

(NEETA SAPRA) (MATHEW ABRAHAM)

COURT MASTER (SH) COURT MASTER (NSH)

(Signed order is placed on the file)