COMMR.OF CENTRAL EXCISE,MAHARASHTRA vs. M/S VARROC LIGHTING P.LTD

PDF · subscribers
C.A. No.-000071-000072 - 2010Supreme Court07 January 20102 pages
For Petitioner: B. V. BALARAM DASFor Respondent: K J JOHN AND CO
AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court set aside the impugned order and remitted the matter back to the Tribunal. The Tribunal is to decide on the applicability of the SKF India Limited judgment to the facts of this case.

What were the facts?

The Supreme Court considered the applicability of a previous judgment (SKF India Limited) to the present case. The assessee argued that the previous judgment was not applicable to their facts.

What were the issues?

The primary issue was whether the law laid down in Commissioner of Central Excise, Pune vs. SKF India Limited was applicable to the facts of the present case.

AI-generated summary — verify with the full judgment below

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.71-72 OF 2010 (Arising out of S.L.P. (C) Nos.20246-20247 of 2008) Commnr. of Central Excise, Maharashtra ...Appellant(s) Versus M/s. Varroc Lighting Pvt. Ltd. & Anr. [M/s. Varroc Engineering Pvt. Ltd. & Anr.] ..Respondent(s) O R D E R Leave granted. By consent, the matter is taken up for final hearing. After passing of the impugned order, this Court has laid down the law in the case of Commissioner of Central Excise, Pune vs. SKF India Limited, reported in [2009] 239 E.L.T.385. We say no more, except that applicability of the judgement in the case of SKF India Limited [supra] to the facts of the present case will be decided by Customs, Excise and Service Tax Appellate Tribunal [`Tribunal' for short] as learned senior counsel appearing on behalf of the assessee states that SKF India Limited [supra] is not ...2/-

- 2- applicable to the facts of this case. This question may be considered by the Tribunal. Accordingly, the impugned order is set aside and the matter stand remitted to the Tribunal. The civil appeals, accordingly, stand allowed with no order as to costs. ......................J. [S.H. KAPADIA] ......................J. [AFTAB ALAM] New Delhi, January 07, 2010.

Recent GST High Court judgments

Search GST case law →