Full Judgment Text
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 7034 OF 2001
Commnr. of Central Excise, Mumbai-I …Appellant
Versus
M/s Tanzeem Screenarts …Respondent
J U D G M E N T
Dr. ARIJIT PASAYAT, J
1. Challenge in this appeal is to the judgment of Customs, Excise and
Gold (Control) Appellate Tribunal, Mumbai (in short ‘CEGAT’). In this
case the CEGAT followed the order passed in the case of Srikumar
Agencies who was one of the respondents in Civil Appeal Nos. 4872-4892
of 2000. By our separate judgment today in Civil Appeal Nos. 4872-4892 of
2000 we have set aside the order of CEGAT and remitted the matter to it to
be dealt with afresh. The decision in the said case shall apply to the facts of
the present case.
2. The appeal will be heard afresh by the appropriate bench of CEGAT
which is presently known as Customs, Excise & Service Tax Appellate
Tribunal (in short the ‘CESTAT’).
3. Since the matter is pending for long, we request the
CESTAT to dispose of the appeal as early as possible preferably by the end
of February, 2009.
4. The appeal is allowed.
……………………………J.
(Dr. ARIJIT PASAYAT)
…………………………..J.
(P. SATHASIVAM)
………………………….J.
(AFTAB ALAM)
New Delhi,
November 27, 2008