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Excise Duty

SC rejects revenue Appeal on the ground that the Revenue has not filed the appropriate papers

Case Law Details

Case Name
Commissioner of Central Excise, Delhi Vs. M/s. Mini max Industries (Supreme Court of India)
Date of Judgement/Order
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After hearing the matter for some time, we notice that the Revenue has not produced the order passed by CESTAT dated 10.01.2010 and the only order produced by them is the interim passed by CESTAT and not the final orders against which the appeal had been preferred by the Revenue before the High Court. . In the absence of the order passed by the CESTAT on merits, which has been affirmed by the High Court, it would not be proper for us to decide the lis between the parties. Further, we would be handicapped while appreciating the stand of the Assessee as well as the Revenue, while appreciating th...
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