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SUPREME COURT OF INDIA
Deepak Gupta, Aniruddha Bose, JJ
Commissioner of Central Excise, Calicut – Appellant
Versus
Al-Baith Steel (P) Ltd. – Respondent
Civil Appeal No(s). 7382-7384/2008



Advocates:
For the Appellants/Petitioners: K. Radhakrishnan, Binu Tamta, Nishesh Sharma, B. Krishna Prasad

Legal Category Hierarchy

  • tax law
    • central excise
      • appeals
        • monetary threshold
  • practice and procedure
    • disposal of appeals
      • circular based disposal
    • question of law
      • keeping open

O R D E R

The incidence of tax in this case is much below the limit of Rs.2 crores and is only about Rs.4,69,000/-.

In terms of circular bearing No. F.No.390/Misc/116/2017-JC dated 22.08.2019, the civil appeals are disposed of. However, the question of law is kept open.

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

[DEEPAK GUPTA]

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

[ANIRUDDHA BOSE]

NEW DELHI;

October 16, 2019.

Stamp & Verified

Date 16-10-2019

Registrar

Copy

ITEM NO.112 COURT NO.14 SECTION IV-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 No(s). 7382-7384/2008

COMMISSIONER OF CENTRAL EXCISE, CALICUT Appellant(s)

VERSUS

M/S. AL-BAITH STEEL (P) LTD. & ANR. Respondent(s)

Date : 16-10-2019 These appeals were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE DEEPAK GUPTA

HON'BLE MR. JUSTICE ANIRUDDHA BOSE

For Appellant(s)

Mr. K. Radhakrishnan, Sr. Adv.

Ms. Binu Tamta, Adv.

Dr. Nishesh Sharma, Adv.

Mr. B. Krishna Prasad, AOR

For Respondent(s)

UPON hearing the counsel the Court made the following

O R D E R

The civil appeals are disposed of in terms of the signed order. Pending application, if any, stands disposed of.

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