Commissioner, Cgst And Central Excise vs. Wws Sky Shop (P) Ltd

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. $\mathbf{2023}$ (Arising out of SLP(C) No. 21000/2021)

COMMISSIONER, CGST AND CENTRAL EXCISE Appellant(s)

VERSUS

WWS SKY SHOP (P) LTD.

Respondent $(s)$

O R D E R

Leave granted.

Heard the learned counsel appearing for the parties.

pointed out that the order dated 18.12.2011 It It is incorporated the duty liability under Section 4 of the Central Excise Act, 1944¹ of Rs.7,30,66,738 and the duty liability under Section 4A of Rs.4,34,50,353/-. The grievance is that the High Court and the Customs, Excise and Service Tax Appellate Tribunal² have not considered the issue of legality ⁷otherwise of the duty liability under Section 4 and have

<span id="page-0-1"></span><span id="page-0-0"></span>1 The Excise Act 2 The Tribunal

considered the duty liability only under Section 4A of the Excise Act.

After having perused the issue, we find that the issue of illegality of the duty liability under Section 4 of the Excise Act has not been addressed by the Tribunal and the High Court.

The appellant is not making any grievance as regards the finding of the High Court regarding illegality of the demand of the duty liability under Section 4A to the extent of Rs.4,34,50,353/-.

Hence, while confirming the impugned judgment in so far as the duty demand under Section 4A of the Excise Act is concerned, we set aside the orders of the High Court as well as of the Tribunal to the extent of the duty liability under Section 4 of the Excise Act.

Accordingly, we restore the appeal(s) before the Tribunal to the extent of the duty liability under Section 4 of the Excise Act. However, the impugned orders in relation to the duty liability under Section 4A stand confirmed.

We direct the Tribunal to adjudicate on the issue of the demand under Section 4 of the Excise Act.

2

The learned counsel appearing for the respondent submits that a direction may be issued to the Tribunal to decide the appeal(s) expeditiously. It is for the respondent to make such a request before the Tribunal.

The appeal is allowed in part accordingly.

..……………………J. [ABHAY S. OKA]

..……………………J. [SANJAY KAROL]

New Delhi July 5,2023

ITEM NO.12 COURT NO.12 SECTION IV-C

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). 21000/2021

(Arising out of impugned final judgment and order dated 18-02-2020 in CEA No. 74/2018 passed by the High Court Of M.P. At Indore)

COMMISSIONER, CGST AND CENTRAL EXCISE Petitioner(s)

VERSUS

WWS SKY SHOP (P) LTD. Respondent(s)

( IA No.167331/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Date : 05-07-2023 This matter was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE SANJAY KAROL

For Petitioner(s) Mr. Balbir Singh, Solicitor General Mr. Mukesh Kumar Maroria, AOR Ms. Monica Benjamin, Adv. Mr. Naman Tandon, Adv. Mr. Digvijay Dam, Adv. Mr. Shantnu Sharma, Adv. For Respondent(s) Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. UPON hearing the counsel the Court made the following O R D E R Leave granted. The appeal is allowed in part in terms of the signed order. Pending applications, if any, also stand disposed of. (INDU MARWAH) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH) (signed order is placed on the file)