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The Commissioner Of Central ... vs Temple Packaging (P) Ltd
2023 Latest Caselaw 8984 Bom

Citation : 2023 Latest Caselaw 8984 Bom
Judgement Date : 31 August, 2023

Bombay High Court
The Commissioner Of Central ... vs Temple Packaging (P) Ltd on 31 August, 2023
Bench: G. S. Kulkarni, Jitendra Shantilal Jain
                                                               2-CEXA-24-2016.doc




           IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                 ORDINARY ORIGINAL CIVIL JURISDICTION

                   CENTRAL EXCISE APPEAL NO. 24 OF 2016
 The Principal Commissioner Of Central
 Excise Customs and Service-Tax-Daman                  ...Appellant
       Versus
 M/s. Vikas Vinyl Industries                           ...Respondent
                              WITH
                  CENTRAL EXCISE APPEAL NO. 288 OF 2016
 The Commissioner Of Central Excise                    ...Petitioner
      Versus
 Temple Packaging (P) Ltd.                             ...Respondent
                                          ....
 Mr. Prakash Shah a/w Mr. Jas Sanghavi i/b PDS Legal for Appellant in
 CEXA No. 288 of 2016.
 Mr. Jitendra B. Mishra a/w Mr. Ashutosh Mishra i/b Ram Ochani for
 Respondent in CEXA No. 288 of 2016.


                               CORAM       :   G. S. KULKARNI &
                                               JITENDRA JAIN, JJ.
                               DATE        :   31 AUGUST, 2023
 P.C.

1. We are informed by Mr. Mishra, learned counsel for the

respondent that on the issues as arisen in the present proceedings,

there are other Appeals, which are pending.

2. Let the list of such connected matters be given both by

Mr. Mishra as also by Mr. Shah, learned counsel for the Appellant.

3. Mr. Shah, learned counsel for the appellant has submitted that

he has placed on record the compilation of Judgments to submit that

Kiran Kawre 1 of 2

2-CEXA-24-2016.doc

the issues as arisen in the present proceeding would stand covered by

the decision of the Gujarat High Court in the case of Indsur Global

Ltd. vs. Union of India1 as also a decision of a co-ordinate Bench of

this Court in the case of Commissioner of Central Excise & Customs,

Nashik-II vs. Nashik Forge Pvt. Ltd.2 and also the decisions of other

two High Courts.

4. If that be so, we would be required to hear the parties and pass

appropriate orders on these proceedings.

5. List these matters on 14 September 2023 (HOB).





      [JITENDRA JAIN, J.]                         [G.S. KULKARNI, J.]




 1    2014 (310) E.L.T. 833 (Guj.)
 2    2019(368) E.L.T. 20 (Bom.)

 Kiran Kawre
                                     2 of 2




 

 
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