Commissioner Of Service Tax vs M/S. Emta Coal Limited
2025 Latest Caselaw 2199 Cal/2

Calcutta High Court

Commissioner Of Service Tax vs M/S. Emta Coal Limited on 28 August, 2025

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam

                                                                              OD-13
                                                                                2025:CHC-OS:69-DB
                    IN THE HIGH COURT AT CALCUTTA
                 SPECIAL JURISDICTION (CENTRAL EXCISE)
                             ORIGINAL SIDE

                              IA NO: GA/3/2025
                               IN CEXA/8/2025

                COMMISSIONER OF SERVICE TAX, KOLKATA
                                VS.
                      M/S. EMTA COAL LIMITED


BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
     AND
THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Dated : August 28, 2025.
                                                                           Appearance:
                                                         Ms. Manasi Mukherjee, Adv.
                                                         Mr. Bijitest Mukherjee, Adv.
                                                                       ...for Appellant

                                                    Dr. Samir Chakraborty, Sr. Adv.
                                                              Mr. B. Sengupta, Adv.
                                                               ...for the Respondent

THE COURT: This application being GA/3/2025 has been filed by the

revenue seeking modification/rectification of the order and judgment dated

14th May, 2025 passed in CEXA/8/2025.

We have heard Ms. Manasi Mukherjee, learned senior standing counsel

appearing for the appellant/revenue and Mr. Samir Chakraborty, learned

senior advocate appearing for the respondent/assessee.

It is submitted by the learned counsel for the applicant/department that

the last paragraph at page 7 of the judgment has to be modified.

We have considered the factual position and also the reason assigned in

paragraphs 5 and 6 of the order and we find that no rectification or correction

is required in the judgment and order. Furthermore, after the judgment was

2025:CHC-OS:69-DB pronounced, the conclusion arrived at from the reasons assigned in the

judgment cannot be rectified by way of such application and the only remedy

available to the revenue is to prefer an appeal, if they are aggrieved by the

judgment and order.

The application is dismissed.

(T.S. SIVAGNANAM, CJ.)

(CHAITALI CHATTERJEE (DAS), J.)

sm/sp3