2017 (6) TMI 1413 - HC - Central Excise

Appeal dismissed as precedent in Ambuja Cements Eastern Ltd case upheld regarding Section 35-G Central Excise Act admissions

The HC dismissed an appeal concerning admission under Section 35-G of the Central Excise Act, 1944. The court followed its earlier precedent in Ambuja ... Admission of appeal in conformity with Section 35-G of the Central Excise Act, 1944 - HELD THAT:- This Court had decided Ambuja Cements Eastern Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] by making reference to different judgments and also taking the view that certain other precedents which were referred to before this Court did not lay down the law correctly. Having bestowed the anxious consideration to the judgment of this Court in Ambuja Cements Eastern Ltd, it is unable to hold that the views expressed therein require reconsideration by a larger quorum of this Court. We are therefore inclined to follow the said precedent. In such circumstances, this appeal is only to be dismissed. Appeal dismissed. The Chhattisgarh High Court, per Chief Justice Thottathil B. Radhakrishnan, dismissed the appeal against the CESTAT decision. The appellant relied on the precedent in Ambuja Cements Eastern Ltd. v. Commissioner of C.Ex. Raipur (2010 (256) E.L.T. 690), which is pending before the Supreme Court, and contrasted it with a conflicting Allahabad High Court ruling (Upper Ganges Sugar & Industries Ltd. v. Commr. Of Cus. & C. Excise, 2015 (324) ELT 94). After careful consideration, the Court affirmed its prior judgment in Ambuja Cements Eastern Ltd., stating it 'did not require reconsideration by a larger quorum.' Consequently, the Court declined to admit the appeal under Section 35-G of the Central Excise Act, 1944, and dismissed it.