Mdp Infra (India) Pvt. Ltd vs. Commissioner, Customs, Central Excise And Cgst

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.6335 OF 2019

MDP INFRA (INDIA) PVT. LTD. ...APPELLANT(S)

VERSUS

COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND CGST ...RESPONDENT(S)

O R D E R

1. We have heard learned counsel for the parties.

2. We find no infirmity in the view taken by the first authority, which has been rightly affirmed by the Customs, Excise and Service Tax Appellate Tribunal, as well as the High Court. There is no merit in this appeal. The civil appeal is dismissed accordingly.

....................,J. (A.M. KHANWILKAR)

....................,J. (INDU MALHOTRA)

....................,J. (AJAY RASTOGI)

NEW DELHI FEBRUARY 17, 2021. ITEM NO.7 Court 5 (Video Conferencing) SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 26251/2018 (Arising out of impugned final judgment and order dated 27-06-2018 in SCA No. 22097/2017 passed by the High Court Of Gujarat At Ahmedabad) M/S ESSAR BULK TERMINAL SALAYA LTD & ANR. Petitioner(s) VERSUS UNION OF INDIA & ANR. Respondent(s) WITH C.A. No. 6335/2019 (IV-C) (FOR ADMISSION and I.R. and IA No.106508/2019-CONDONATION OF DELAY IN FILING and IA No.106510/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.106509/2019-CONDONATION OF DELAY IN REFILING) Date : 17-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s)/ Mr. S.K. Bagaria, Sr. Adv. Appellant(s) Mr. Mahesh Agarwal, Adv. Mr. Anshuman Sriastava, Adv. Ms. Tuhina Srivastav, Adv. Mr. Shaishir Divatia, Adv. Mr. Kumar Ajit Singh, Adv. Mr. E. C. Agrawala, AOR Mr. Rajat Mittal, AOR For Respondent(s) Mr. K. M. Nataraj, ASG Mr. Mohammed Akhil Nazeer, Adv. Mrs. Shyamal Kumar, Adv. Mr. Bhuvan Mishra, Adv. Mr. Vatsal Joshi, Adv. Mr. B. Krishna Prasad, AOR UPON hearing the counsel the Court made the following O R D E R

SLP(C)No.26251/2018

We have heard learned counsel for the

parties.

Having regard to the fact situation of the present case, we decline to interfere.

The view taken by the High Court, in our opinion, is a possible view. Hence the special leave petition is dismissed.

In view of the above, pending application(s), if any, shall stand disposed of.

C.A. No. 6335/2019

The appeal is dismissed in terms of the signed order.

Pending application(s), if any, shall stand disposed of.

(NEETU KHAJURIA)	(VIDYA NEGI)
COURT MASTER	COURT MASTER

Signed order in C.A. No. 6335/2019 is placed on the file.