2023 (9) TMI 13

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....pellant Through :- Mr. Jag Paul Singh, CGSC For the Respondent(s) Through :- Mr. Gautam Chugh, Advocate. ORDER CM No. 4236/2023 For the reasons stated in the application coupled with submissions made at bar, the present application is allowed and the requirement of filing of typed/legible copies of the annexure(s) with the appeal is dispensed with till next date. Disposed of. CEA No. 117/2....

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....ition (Civil) Diary No(s). 18051/2023, titled as 'Commissioner of CGST and Central Excise (J&K) versus M/s Saraswati Agro Chemicals Pvt. Ltd.' and dismissed the SLP. The operative part of the said SLP is reproduced as under: "In our view the High Court has rightly answered the aforesaid question. The High Court in the impugned order while considering the judgment passed by this Court in SRD Nut....

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....ding quietus to litigation at some stage." In substance, the High Court has stated that the decision in SRD Nutrients (P) Limited (supra) had attained finality and was binding on the parties thereto. Therefore, the subsequent decision of this Court overruling SRD Nutrients (P) Limited (supra) in the case of M/s Unicorn Industries cannot have a bearing on past decisions which had attained finali....