Commissioner Of Central Excise vs. Ms Swati Storewell

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

C.E.A.No.3 of 2015.

Date of decision: 03.04.2017.

Commissioner of Central Excise .….Appellant.

Versus

M/s Swati Storewell Pvt. Ltd. and another …..Respondents.

Coram

The Hon'ble Mr. Justice Sanjay Karol, Judge. The Hon'ble Mr. Justice Tarlok Singh Chauhan, Judge.

Whether approved for reporting?¹

Sanjay Karol, Judge (Oral)

We find that the judgments referred to and relied upon in the impugned order dated 14.03.2014, passed by the Customs, Excise & Service Tax Appellate Tribunal, are based on the fact situation, prevalent in the case of each of the parties. We find the revenue not to have conceded to the fact that the issue agitated before the Tribunal stood settled in terms thereof, being a binding precedent upon the instant parties before the authority. While deciding the Tribunal has passed a cryptic order, without discussing as to how the judgments are applicable to the given facts. Also, ratio decendi remains not discussed or deliberated upon.

Whether the reporters of the local papers may be allowed to see the Judgment?

2. As such, on this short ground alone, we quash and set aside the impugned order No.A/51070-51073/2014-SM[BR] dated 14.03.2014, passed by the Customs, Excise & Service Tax Appellate Tribunal, with the following directions:-

• a) Appeal No. E/617/2008 shall stand revived to its original number and position.
• b) Learned counsel for the parties undertake to appear before the Tribunal on 12.04.2017.
• (c) On merits, the Tribunal shall consider and decide the appeal, in accordance with law.
• 3. The appeal stands disposed of in the aforesaid terms. Hearing expedited.

(Sanjay Karol), Judge.

( Tarlok Singh Chauhan), rd April, 2017. Judge.

3 (krt)