2025 (6) TMI 1508

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.... ( TECHNICAL ) Shri Anand Nainawati, Advocate for the Appellant Shri R K Agarwal, Superintendent ( AR ) for the Respondent ORDER SOMESH ARORA 1. In the instant case, the learned Advocate states that matter on merits was decided in favour of the revenue by decision of this Bench only as reported vide Final Order No. A/2551/WZB/AHD/2011 dated 21.12.2011 and same is accepted by them. T....

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....wan Pvt. Ltd Vs CCE reported in 2000 (126) ELT 879 (T) * CCE Vs H.M. M. Limited reported in 1995 (76) ELT 497 (SC) * Kaur & Singh Vs CCE reported in 1997 (94) ELT 289 (SC) * Raj Bhahadur Narain Singh Sugar Mills Ltd Vs UOI reported in 1996 (88) ELT 24 (SC) * Nizam Sugar Factory Vs CCE reported in 2006 (197) ELT 465 (S.C) * ECE Industries Limited Vs CCE ....

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....ntative on the other hand traces the history of litigation in this matter and more particularly, states that despite the administrative authority directing the appellants to take central excise license, there was complete defiance on their part and they never took the license and this deliberate act of not complying with the directions of the administrative authority itself constitutes "an intend ....

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....ns even of the Supreme Court, clearly indicates that there was all along litigation and the matter was purely of legal interpretation. Therefore, their stand of litigating in the facts and circumstances of the case despite being asked to take license was justified. 6. We have gone through their adversarial arguments. We find that the position stated by the learned Advocate is correct and stands....