Commissioner Of Cgst And Central ... vs M/S. Ashirwad Foundries Private ...
2022 Latest Caselaw 3154 Cal/2

OD-1 [SUPPL.]
                            IN THE HIGH COURT AT CALCUTTA
                        SPECIAL JURISDICTION (CENTRAL EXCISE)
                                    ORIGINAL SIDE

                            CEXA/22/2021
                          IA NO:GA/02/2021
  COMMISSIONER OF CGST AND CENTRAL EXCISE, HOWRAH COMMISSIONERATE
                                 VS.
        M/S. ASHIRWAD FOUNDRIES PRIVATE LIMITED AND ANOTHERS


BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
              And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 21st December, 2022

                                                                             Appearance :
                                                                     Mr. Somak Basu, Adv.

          The Court : - This matter has been listed under the caption "To Be Mentioned". It

is pointed out by the learned advocate appearing for the respondent/assessee that by

an order dated 30.6.2022 the second respondent, the Director of the first respondent

was deleted from the array of parties and this should be appropriately reflected in

paragraph 16 of the judgment.

We have heard learned counsel on the above submission. Accordingly, the

following paragraph shall be substituted instead of the existing paragraph 16.

"16. Thus, for all the above reasons the appeal is allowed. The order passed by

the learned tribunal is set aside and the order passed by the adjudicating authority is

restored in so far as the first respondent is concerned and the substantial questions of

law [a] to [g] are answered in favour of the revenue. Substantial question of law [h] is

rejected as the second respondent was deleted from the array of parties by order dated

30.6.2022. No cost."

This order shall form part of the judgment dated 16.12.2022.

The department is directed to make the necessary correction in the judgment.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.