2019 (1) TMI 664

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....jee and Abhijit Gangopadhyay, JJ. Shri J.P. Khaitan, Senior Advocate, Saurabh Bagaria, Saumya Kejriwal and Indranil Banerjee, Advocates, for the Petitioner. Shri Somnath Ganguli and Bhaskar Prasad Banerjee, Advocates, for the Respondent. ORDER The Court : These three appeals and the connected writ petitions arise out of the same individual orders passed by the Customs, Excise and Servi....

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....ivision Bench taking up the relevant appeals. 4. The legal question involved in the appeals has now been decided in favour of the assesssee by the Supreme Court in the judgment reported at 2018 (359) E.L.T. 433 (RDB Textiles Ltd. v. CCE). The Supreme Court judgment expressed the opinion that merely because the customers of these jute manufacturing assessees required the desired brand name ....

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.... thereof. 7. CEXA 4 of 2015, CEXA 13 of 2015 and CEXA 5 of 2016 are disposed of along with WP No. 4150(W) of 2017, WP No. 4154(W) of 2017 and WP No. 4157(W) of 2017 by recording that in view of the Supreme Court judgment in the case of RDB Textiles Ltd., referred to above, the assessees in the present case will get the benefit in terms thereof. Since the Supreme Court's view is that the br....