The Commissioner Of Central ... vs M/S Eversmile Pre-Fab Pvt Ltd
2017 Latest Caselaw 6127 Bom

                                                                                              25-CEXA-216-06.doc

Sharayu.

             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                ORDINARY ORIGINAL CIVIL JURISDICTION 

                   CENTRAL EXCISE APPEAL NO. 216 OF 2006



      The Commissioner of Central Excise                                                     ...Appellant

              Versus

      M/s. Eversmile Pre-Fab Pvt.Ltd.                                                        ...Respondent

                                                           ----------

      Ms. P.S. Cardozo, a/w Ms. Raju R. Thakkar, for the Appellant.

      Mr.   Makrand   Gandhi,   a/w   Mr.   Rakesh   Sawant,   for   the
      Respondent.

                                                           ----------


                                                            CORAM : ABHAY S. OKA AND
                                                                    RIYAZ  I. CHAGLA, JJ.

                                                            DATE     : 16 August 2017


      ORDER :

1. The challenge in this Appeal by the Revenue is to be

the judgment and order dated 27 January 2006 passed by the

Custom, Excise and Service Tax Appellate Tribunal (for short

25-CEXA-216-06.doc

"Appellate Tribunal"). The learned Counsel appearing for the

Respondent at the outset placed on record a photo copy of Fresh

Certificate of Incorporation of the Respondent Company

consequent on change of name. The name of the Respondent is

now "Conwood Pre-Fab Private Limited".

2. It appears that an Application for rectification/for

recall of the judgment and order impugned in this Appeal was

made by the Respondent. The said Application was rejected.

Being aggrieved by the said order, the Respondent preferred

Writ Petition No. 2237 of 2007, which was decided by the

Judgment and order dated 18 October 2007. By the said

judgment and order, this Court by setting aside the order of

rejection of rectification application remanded the matter to the

Appellate Tribunal for rehearing the rectification application. In

view of the law laid down in the judgment and order made by

the Appellate Tribunal in Evershine Pre-Fab Pvt.Ltd. Vs.

Commissioner of C. Ex., Thane-II1, the Appellate Tribunal has

recalled the impugned judgment and order.

 1     (2009)235 ELT 157 (Tr-Mumbai)







                                                                                          25-CEXA-216-06.doc

3. Hence, the present Appeal does not survive and is

accordingly, disposed of.

 [RIYAZ I. CHAGLA  J.]                                                         [ABHAY S. OKA, J.]