Commissioner Cgst And Central Excise (Earlier Designated As Commissioner Custom And Central Excise) vs. Asha Confectionary

CEA/128/2017HC Madhya Pradesh03 July 2018Author: HON'BLE SHRI JUSTICE P.K. JAISWAL2 pages

For Petitioner: Prasanna Prasad

AI SummaryDismissed

What did the High Court hold?

The Tribunal's decision to set aside the adjudicating authority's order and direct adherence to legal provisions and the principles laid down in Ambika International vs. Union of India was upheld. The High Court noted that a similar question was considered in the case of M/s Elora Tobacco Co. Ltd. by a Division Bench of the same Court. The Revenue had filed a Special Leave Petition against that order before the Apex Court, which was dismissed on 19.02.2018. In light of the Apex Court's dismissal of the Special Leave Petition, the High Court held that no substantial question of law arose in the present appeals, as the matter was already settled by the Apex Court's action in the Elora Tobacco Co. case. Therefore, the appeals were dismissed.

What were the facts?

The appeals were filed by the Commissioner CGST & Central Excise, Indore against the order of the Tribunal. The Tribunal had set aside an order dated 27.02.2017 and directed the adjudicating authority to follow legal provisions and the principles laid down by the Punjab & Haryana High Court in the case of Ambika International vs. Union of India. The Revenue argued that the Tribunal relied on this decision and another decision in M/s Ellora Tobacco Company Ltd. The Revenue further submitted that a similar question was decided by a Division Bench of the High Court in Principal Commissioner, Customs, Central Excise & Service Tax, Indore vs. M/s Elora Tobacco Co. Ltd., against which the Revenue filed a Special Leave Petition before the Apex Court, which was dismissed. The amount in dispute is not specified.

What were the issues?

1. Whether the Tribunal erred in setting aside the order dated 27.02.2017 and directing the adjudicating authority to follow the principal laid down by the Punjab & Haryana High Court in Ambika International vs. Union of India, thereby creating a substantial question of law. The Revenue contended that the Tribunal's reliance on the decisions in M/s Ellora Tobacco Company Ltd. and Ambika International vs. Union of India was incorrect. The Revenue argued that a similar issue was decided by this Court in Principal Commissioner, Customs, Central Excise & Service Tax, Indore vs. M/s Elora Tobacco Co. Ltd., and that the dismissal of their Special Leave Petition by the Apex Court in that matter should be considered binding. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

-1- HIGH COURT OF M.P: BENCH AT INDORE CENTRAL EXCISE APPEAL NO.128/17 Commissioner CGST & Central Excise, Indore vs. Asha Confectionary, Indore CENTRAL EXCISE APPEAL NO.129/17 Commissioner CGST & Central Excise, Indore vs. Deepak Daryani, proprietor of Asha Confectionary 03.07.2018 (INDORE): Shri Prasanna Prasad, learned counsel for the appellant.

Heard on the question of admission.

This order shall also govern the disposal of connected CEA No.129/17 as the issue involved in both these cases is the same.

Learned counsel for the appellant has submitted that the Tribunal relying on the decision of the Appellate Tribunal in the case of M/s Ellora Tobacco Company Ltd. and the decision of the Punjab & Haryana High Court in the in 2016-TIOL-1238-HC-P&H-CX set aside the order dated 27.02.2017 and directed the adjudicating authority to follow the required legal provisions and the principal laid down by the Punjab & Haryana High Court. He has further submitted that a similar question was considered by the Division Bench of this Court in CEA No.34/2016 decided on 18.05.2017 (Principal Commissioner, Customs, Central Excise & Service Tax, Indore vs.M/s Elora Tobacco Co. Ltd.) and against the said order the Revenue filed Special Leave -2- Petition before the Apex Court and the Apex Court vide order dated 19.02.2018 passed in Special Leave Petition (Civil) Diary No.2269/2018 dismissed the Special Leave Petition.

In view of the dismissal of the Special Leave Petition filed by the Revenue, no substantial question of law arises in this appeal because the matter has already been settled in the case of M/s Elora Tobacco Co.'s case (supra).

The appeals are dismissed. (P.K.JAISWAL) (S.K.AWASTHI) J U D G E J U D G E hk/ Nair Date: 2018.07.04 10:25:28 -07'00'

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