Commissioner Of CGST And Central Excise Commissionerate vs. M/S Controls And Switchgear Co LTD
Held
The Court held that the present appeals are not maintainable. This decision follows the precedent set in the Court's earlier judgment in Central Excise Appeal No. 10 of 2015 and connected cases, decided on April 5, 2017. The reasoning is that the appeals, in their current form, do not meet the criteria for maintainability before the High Court. Consequently, the appeals are dismissed on the ground of non-maintainability. The appellant (Revenue) is granted liberty to pursue the matter before the competent forum, if advised. No order as to costs was made. The specific provisions of law or grounds for non-maintainability were not elaborated upon beyond referencing the prior judgment.
Facts
These are two appeals filed by the Commissioner of CGST & Central Excise, Dehradun, against M/s Controls & Switchgear Co. Ltd. and M/s Multiwal Pulp & Board Pvt. Ltd. The appeals challenge orders passed by a lower authority, though the specific orders and tax periods are not detailed in the provided text. The procedural history that matters is that the High Court is considering the maintainability of these appeals. The appellant is the revenue, and the respondents are the assessees. The amount in dispute is not stated.
Key Issues
1. Whether the present appeals filed by the Revenue are maintainable before this Court? The appellant (Revenue) argued that the appeals are maintainable. The respondent (assessee) did not record any arguments in the provided text. The Court's decision hinges on the maintainability of the appeals, referencing a prior judgment in Central Excise Appeal No. 10 of 2015 and connected cases, decided on April 5, 2017. The core issue is whether the appeals, as presented, conform to the legal requirements for being heard by the High Court.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL CENTRAL EXCISE APPEAL NO. 24 OF 2017 Commissioner of CGST & Central Excise Commissioner, Dehradun.
………Appellant Versus
M/s Controls & Switchgear Co. Ltd., Plot No. 1A, Sector 8-C, IIE, SIDCUL, Haridwar, Uttarakhand.
…………..Respondent & CENTRAL EXCISE APPEAL NO. 26 OF 2017 Commissioner of CGST & Central Excise Commissioner, Dehradun.
………Appellant Versus
M/s Multiwal Pulp & Board Pvt. Ltd., 9th KM, Bazpur Road, Kashipur.
…………..Respondent
Mr. Shobhit Saharia, Senior Standing Counsel for the appellant.
Dated: 20.11.2017
Coram: Hon’ble K.M. Joseph, C.J. Hon’ble V.K. Bist, J.
K.M. Joseph, C.J. (Oral)
Having heard the learned Senior Standing Counsel for the appellants Mr. Shobhit Saharia, we are of the view that the Appeals are to be held to be not maintainable following our judgment in Central Excise Appeal No. 10 of 2015 and connected cases, decided on 5th April, 2017. 2. Consequently, the Appeals will stand dismissed as not maintainable. Needless to say, the appellant will be at liberty to pursue the matter before the competent for
The judgment continues below.
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