2017 (11) TMI 1629 - SC - Central Excise

Service, Affidavit, and Compliance Updates in Various Cases

M/s. MARUTI ISPAT AND ENERGY PVT LTD Versus THE COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX

M/s. MARUTI ISPAT AND ENERGY PVT LTD Versus THE COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX - TMI Issues:1. Completion of service and filing of counter affidavit in C.A. No. 10497/20142. Completion of service and appearance in C.A. No. 5999-6000/20153. Completion of service and filing of statement of case in C.A. No. 11920/20144. Fresh steps for service and filing of affidavit of valuation in C.A. No. 5722-5723/2015Analysis:1. In C.A. No. 10497/2014, the service has been completed, and the counter affidavit has been filed, indicating compliance with procedural requirements.2. Regarding C.A. No. 5999-6000/2015, service has been completed on the sole respondent, but no appearance has been entered. The appellant's counsel asserts that the affidavit of valuation has been submitted, arguing against the necessity of paying Ad-valorem court fee. The registry is directed to verify the submission.3. In C.A. No. 11920/2014, service has been completed, and the parties are instructed to file the statement of the case within the specified time frame, ensuring procedural regularity.4. For C.A. No. 5722-5723/2015, the petitioner's counsel is directed to take fresh steps for serving respondent No.1 within two weeks, with a final opportunity granted. Subsequently, notice is to be issued. Additionally, the appellant's counsel is required to file the affidavit of valuation within four weeks, as the last opportunity. The matter is listed for further proceedings on a specific date to monitor compliance with the directives.