ITEM NO.43 COURT NO.5 SECTION III
SUPREME COURT O F INDIA
RECORD OF PROCEEDINGS
CIVIL APPEAL NO(s). 5173 OF 2008
M/S. DIWAN SAHEB FASHIONS PVT.LTD. Appellant (s)
VERSUS
COMMISSIONER OF CENT.EXCISE, DELHI Respondent(s)
(With appln. for stay, permission to file additional docts. and
exemption from filing legible copies of annexure of hand written
documents)
Date: 27/03/2009 This Appeal was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE S.H. KAPADIA
HON'BLE MR. JUSTICE AFTAB ALAM
For Appellant(s) Mr. Alok Yadav, Adv.
Mr. M.P. Devanath,Adv.
For Respondent(s)
Mr. Gopal Subramanium, ASG.
Mr. S.K. Dubey, Adv.
Ms. Rachana Srivastava, Adv.
Ms. Himani Jadoun, Adv.
Mr. Mohd. Noorullah, Adv.
UPON hearing counsel the Court made the following
ORDER
The appeal is disposed of with no order as to costs.
(S. Thapar)
PS to Registrar
(Madhu Saxena)
Court Master
The signed order is placed on the file.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.5173 OF 2008
M/S DIWAN SAHEB FASHIONS PVT.LTD.
...APPELLANT (S)
VERSUS
COMMISSIONER OF CENTRAL EXCISE, DELHI
...RESPONDENT(S)
ORDER By consent the matter is taken up for final hearing. In this case the matter needs to be remitted to the Tribunal to decide whether
there existed dummy units set up by the assessee as alleged by the Department. If so, whether transactions undertaken by the assessee have been routed through the dummy units. It is in this context that the Tribunal will also decide as to who was the real manufacturer of the items in question. Depending on the answers to the above issues the Tribunal will then decide the question regarding applicability of the Exemption Notification.
Accordingly, the impugned judgment is set aside, the matter is remitted to the Tribunal for consideration in accordance with law.
Accordingly, the appeal is disposed of with no order as to costs.
....................J.
[ S.H. KAPADIA ]
New Delhi, ....................J March 27, 2009 [ AFTAB ALAM ]