2024 (3) TMI 127 - SCH - Central Excise

Supreme Court dismisses appeal, upholds CESTAT order; leaves key legal question open for future exploration.

THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX Versus GHODAWAT INDUSTRIES (I) PVT. LTD

The SC dismissed the Civil Appeal concerning the CESTAT's order, affirming that the decision was grounded in specific notifications and the unique facts ... Principles of Natural Justice - challenge on the short ground that he has not discussed the merits of the case and has gone by the earlier order - benefit under Notifications dated 07.05.1997 and 02.06.1998 - it was held by CESTAT that Apart from the fact that the earlier order of the Commissioner on the valuation aspect was accepted by the Revenue and no appeal was filed there-against, we also take into consideration the fact that the period involved in the present show cause notice stands already adjudicated by the Commissioner in the earlier order and as such he has rightly adopted the principles of res judicata, we find no merits to take a different view. HELD THAT:- There are no requirement to interfere with the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) as the decision applying the benefit under Notifications dated 07.05.1997 and 02.06.1998 are confined the facts and circumstances of the case. Appeal dismissed. The Supreme Court dismissed the Civil Appeal regarding Customs, Excise, and Service Tax Appellate Tribunal's order, stating that the decision applied specific notifications and was based on the case's facts. The Court kept the question of law open for future consideration.