COMMNR. OF CENTRAL EXCISE, WEST BENGAL vs. M/S. WEB IMPRESSION (INDIA) PVT. LTD

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C.A. No.-002515-002515 - 2002Supreme Court27 November 20083 pages
For Petitioner: B. KRISHNA PRASAD
AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court held that the decision in a related case would apply to the present appeal. The matter was to be heard afresh by the CESTAT.

What were the facts?

The appellant challenged a judgment of the CEGAT. The CEGAT had followed a previous order from another bench. The Supreme Court had already set aside that previous order and remitted the matter.

What were the issues?

Whether the CEGAT's decision, based on a previously set-aside order, was correct. The procedural correctness of the CEGAT's decision in light of the Supreme Court's prior ruling.

AI-generated summary — verify with the full judgment below

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2515 OF 2002 Commnr. of Central Excise, Kolkatta-I …Appellant Versus M/s Web Impression India Ltd. …Respondent J U D G M E N T Dr. ARIJIT PASAYAT, J 1

1.

Challenge in this appeal is to the judgment of Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench Kolkatta (in short ‘CEGAT’). In this case the CEGAT followed the order passed by another Bench of CEGAT in the case of Srikumar Agencies who was one of the respondents in Civil Appeal Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal Nos. 4872-4892 of 2000 we have set aside the order of CEGAT and remitted the matter to it to be dealt with afresh. The decision in the said case shall apply to the facts of the present case. 2. The appeal will be heard afresh by the appropriate bench of CEGAT which is presently known as Customs, Excise & Service Tax Appellate Tribunal (in short ‘CESTAT’). 3. Since the matter is pending for long, we request the CESTAT to dispose of the appeal as early as possible preferably by the end of February, 2009. 4. The appeal is allowed. ……………………………J. (Dr. ARIJIT PASAYAT) …………………………...J. (P. SATHASIVAM) 2

…………………….……..J. (AFTAB ALAM) New Delhi, November 27, 2008 3

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