Commissioner vs M/S Drolia Electrosteel Pvt Ltd
2025 Latest Caselaw 3596 Chatt

Chattisgarh High Court

Commissioner vs M/S Drolia Electrosteel Pvt Ltd on 9 April, 2025

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          Digitally signed
          by AVINASH



                                   HIGH COURT OF CHHATTISGARH AT BILASPUR
AVINASH SHARMA
        Date:
SHARMA 2025.04.09
          19:16:54
          +0530




                                                       TAXC No. 123 of 2024

                                          COMMISSIONER versus M/S DROLIA ELECTROSTEEL
                             PVT LTD.


                                                              Order Sheet


                             09/04/2025          Shri Maneesh Sharma, counsel for the appellant(s).
                                                 Shri Prashant Dansena, counsel for respondent.

Four weeks time is granted to file paper book in accordance with Chhattisgarh High Court Rules, failing which, tax case shall stand dismissed without further reference to this Bench.

Heard on admission and on formulation of substantial question of law.

This appeal preferred under Section 35G of Central Excise Act, 1984 is admitted for hearing on the following substantial question of law:-

1) "Whether the CESTAT is justified in reversing the judgment and order of adjudicating authority by holding that respondent has discharged its onus as

required under Rule 9(1) & (5) of Cenvat Credit Rules 2004 by recording a finding which is perverse to the record?

Issue notice to the respondent.

Shri Prashant Dansena, Advocate accepts notice on behalf of the respondent.

Complete copy of appeal memo along with annexures be supplied to counsel for the respondent within 3 days from today.

List this matter for further orders along with TAXC No.139 of 2024 in the week commencing on 21.04.2025.

                         Sd/-                           Sd/-
             (Sanjay K. Agrawal)                 (Deepak Kumar Tiwari)
                      Judge                          Judge




Avinash