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
For the Appellants/Petitioners: K. Radhakrishnan, Binu Tamta, Nishesh Sharma, B. Krishna Prasad
Legal Category Hierarchy
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tax law
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central excise
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appeals
- monetary threshold
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appeals
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central excise
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practice and procedure
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disposal of appeals
- circular based disposal
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question of law
- keeping open
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disposal of appeals
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.